The tariff classification of footwear from China

NY I86256 October 1, 2002 CLA-2-64:RR:NC:TA:347 I86256 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. David Kern BBC International 1515 N. Federal Hwy, Suite 206 Boca Raton, FL 33432 RE: The tariff classification of footwear from China Dear Mr. Kern: In your letter dated September 16, 2002 you requested a tariff classification ruling. The submitted half pair sample, identified by you as “SAY12301ZPWR/S0200074,” is a child’s size slip-on shoe that does not cover the wearer’s ankle. The shoe has a functionally stitched all plastic upper and a cemented-on molded rubber/plastic bottom. The molded rubber/plastic bottom of this shoe overlaps the upper at the sole by 3/16-inch or more, but only in the back along a six inch long heel bumper portion, at the front as a 1-inch long toe bumper and along the outside front quarter as a 1 ½-inch long wave-like rise. By our measurements, the total overlap of the upper at the sole by 3/16-inch or more accounts for approximately 40% of the shoe upper’s total lower perimeter, and this overlap occurs only along distinct widely separated sections that do not appear to form an encircling band. Therefore, we will not consider this shoe to have a foxing-like band. The applicable subheading for this shoe identified as sample SAY12301ZPWR/S0200074, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% 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 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