The tariff classification of three styles of footwear from China

PD I84655 August 29, 2002 CLA-2-64:RR:NC:TP:D29 CATEGORY: Classification TARIFF NO.: 6402.99.30 Mr. Jeffrey W. Tooze Columbia Sportswear Company 14375 N.W. Science Park Dr. Portland, OR 97229 RE: The tariff classification of three styles of footwear from China Dear Mr. Tooze: In your letter dated July 26, 2002 you requested a tariff classification ruling on three styles of sandals. Samples of each style were included with your submission. Style #B-4032, "Umpqua," is an open-toed, open-heeled sandal that will be imported in both men's and women's sizes. The sole is of rubber/plastic, and the upper is comprised of a combination of rubber/plastic and textile material. You indicate that the greater portion of the external surface area is imparted by the rubber/plastic, no account being taken of accessories or reinforcements. The shoe features adjustable textile straps with plastic snap closures at the base of the toe, at the instep, and above the heel. Style #B-4033, "Saboon," is an open-toed, open-heeled sandal that will be imported in men's sizes only. The sole is of rubber/plastic, and the upper is comprised of a combination of rubber/plastic and textile material. You indicate that the greater portion of the external surface area is imparted by the rubber/plastic, no account being taken of accessories or reinforcements. The shoe features adjustable textile straps with plastic snap closures at the base of the toe, at the instep, and above the heel. Style #B-4084, "Soledad," is an open-toed, open-heeled sandal that will be imported in both men's and women's sizes. The sole is of rubber/plastic, and the upper is comprised of a combination of rubber/plastic and textile material. You indicate that the greater portion of the external surface area is imparted by the rubber/plastic, no account being taken of accessories or reinforcements. The shoe features adjustable textile straps with Velcro-type closures at the base of the toe, at the instep, and above the heel. We are returning the samples as you requested. The applicable subheading for style numbers B-4032, "Umpqua," B-4033, "Saboon," and B-4084, "Soledad," will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics; which is other than waterproof or sports footwear or "zoris"; which does not cover the ankle; in which not over 90 percent of the upper's external surface area, including accessories and reinforcements, is of rubber or plastics; which is other than protective footwear; and which has open toes and open heels. The rate of duty will be 37.5 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, please contact Field National Import Specialist Maryalice Nowak at (716) 646-3463. Sincerely, Joseph J. Wilson Port Director Buffalo, New York