The tariff classification of footwear from China

NY I84658 August 23, 2002 CLA-2-64:RR:NC:TA:347 I84658 CATEGORY: Classification TARIFF NO.: 6402.99.80 ; 6402.99.90 Mr. Jeffrey W. Tooze Columbia Sportswear Company 14375 N.W. Science Park Dr. Portland, OR 97229 RE: The tariff classification of footwear from China Dear Mr. Tooze: In your letter dated July 26, 2002 you requested a tariff classification ruling. You have submitted five half pair samples of slip-on type shoes that do not cover the wearer’s ankle for classification along with the specification (Interim Footwear Invoice) sheets that detail the upper’s and sole’s external surface area materials by percentage measurements for each shoe. You state that these are “water/boat shoes” and will all be offered in men’s and/or women’s styles. The shoes are described as follows: Style #B4110 “Big Wild” – A slip-on water shoe, meant to be worn in the water, that does not cover the ankle. The shoe has an upper that has an external surface area consisting of functionally stitched together rubber/plastic and textile material components, with knit mesh textile panels. You have provided the upper’s external surface area material percentage measurements, stating that rubber/plastics accounts for 74% and textile materials account for 26%. The shoe also has a molded rubber/plastic cupsole bottom that overlaps the upper at the sole in a wavy pattern all around the shoe’s lower perimeter. You state that this “water shoe” will be valued at between $6.50 and $12 per pair. Style #B4111 “Aqua-Trek” – A slip-on water shoe, meant to be worn in water, that does not cover the ankle. The shoe has an upper with an external surface area consisting of functionally stitched together rubber/plastic and textile material components, with knit mesh textile panels and criss-crossing textile strapping. You have provided the upper’s external surface area material percentage measurements, stating that rubber/plastics accounts for 80% and textile materials account for 20%. The shoe also has a molded rubber/plastic cupsole bottom that overlaps the upper at the sole in a wavy pattern all around the shoe’s lower perimeter. You state that the shoe will be valued at between $6.50 and $12 per pair. Style #B4120 “Siletz” – A slip-on boat/water shoe that does not cover the ankle. The shoe has an upper with an external surface area consisting of functionally stitched together rubber/plastic and textile material components, featuring a large textile mesh panel over the instep and toes. You have provided the upper’s external surface area material percentage measurements, stating that rubber/plastics accounts for 72% and textile materials account for 28%. The shoe also has a cemented and sewn-on molded rubber/plastic cupsole bottom that overlaps the upper at the sole. You state that the shoe will be valued at between $6.50 and $12 per pair. Style #B4121 “Solduc” – A boat/water shoe with a zipper closure at the instep, that does not cover the ankle. The shoe has an upper with an external surface area consisting of functionally stitched together rubber/plastic and textile material components, featuring several knit mesh textile panels at the sides, the instep and over the toes. You have provided the upper’s external surface area material percentage measurements, stating that rubber/plastics accounts for 76% and textile materials account for 24%. The shoe also has a cemented and sewn-on molded rubber/plastic cupsole bottom that overlaps the upper at the sole. You state that the shoe will be valued at over $12 per pair. Style #KM 1003 “Tronik” – A slip-on athletic-look shoe, which you state is a water/boat shoe that does not cover the ankle. The shoe has an upper with an external surface area consisting of functionally stitched together rubber/plastic and textile material components, featuring a knit mesh textile panel over the toes and smaller textile panels at the sides and behind the heel. You have provided the upper’s external surface area material percentage measurements, stating that rubber/plastics accounts for 70% and textile materials account for 30%. The shoe also has a cemented-on molded rubber/plastic bottom that overlaps the upper at the sole. You state that the shoe will be valued at over $12 per pair. The applicable subheading for the three shoes, identified as style #’s B4110 “Big Wild,” B4111 “Aqua-Trek” and B4120 “Siletz” will be 6402.99.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s and the outer sole’s external surface area is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements) or which has a foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $6.50 but not over $12 per pair. The rate of duty will be 90 cents per pair plus 20% ad valorem. The applicable subheading for the two shoes, identified as style #’s B4121 “Solduc” and KM1003 “Tronik” will be 6402.99.90, HTS, which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements) or which has a foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $12 per pair. The rate of duty will be 20% ad valorem. We are returning the samples as you requested. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the 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 the ruling, contact National Import Specialist Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division