The tariff classification of footwear from China.

NY I86328 October 11, 2002 CLA-2-64: RR: NC: TA: 347 I86328 CATEGORY: Classification TARIFF NO.: 6402.99.30 Ms. Cindy Hazlett Skechers Footwear USA 228 Manhattan Beach Blvd. Manhattan Beach, CA 90266 RE: The tariff classification of footwear from China. Dear Ms. Hazlett: In your letter dated September 23, 2002, you requested a tariff classification ruling. The submitted half pair sample, identified as “Style 9671,” is a child’s open-toe, open-heel sandal-type shoe that does not cover the ankle. You state that the upper is made of “Mitobuck” which is a plastic material. You also state that the side hook & loop closure strap performs the same function as a shoelace. You point out that shoelaces are not taken into consideration as part of an upper, therefore the closure strap should not be considered part of the upper for classification purposes. You further indicate that based on the strap being not part of the upper that the upper is over 90% plastic. The shoe has an upper external surface area of the upper (ESAU) coated with rubber/plastic material, a ¾-inch wide side textile hook & loop closure strap that crosses over the top-line of the instep, a 1¼-inch wide rubber/plastic heel strap and a rubber/plastic outsole. The textile strap is an accessory/reinforcement upper part that account’s for more than 10% of the upper’s external surface area. In this regard, the upper’s surface is not over 90% rubber/plastic including all accessories and reinforcements. Therefore, the applicable subheading for this shoe, identified as “Style 9671,” will be 6402.99.30, Harmonized Tariff Schedule of the United States (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) and which has open toes or open heels. The rate of duty will be 37.5% 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