The tariff classification of footwear from China

NY I86526 October 9, 2002 CLA-2-64:RR:NC:TA:347 I86526 CATEGORY: Classification TARIFF NO.: 6404.19.25 Mr. Greg Mullin Green Market Services Company, Inc. 1105 West Chestnut St. Brockton, MA 02301 RE: The tariff classification of footwear from China Dear Mr. Mullin: In your letter dated September 25, 2002 you requested a tariff classification ruling. The submitted half pair sample that is identified as Style No. JM50392, is a woman’s open-toe, open-heel, slip-on toe-thong sandal shoe. It has a braided textile rope type upper, which you have identified for us as being of vegetable (cotton) fibers. The shoe also has a jute midsole and an outer sole that has both rubber/plastic and jute textile material surface areas in contact with the ground. You have provided an independent lab report stating that rubber/plastics is the constituent material that accounts for the greatest surface area of the outer sole (50.59%) in contact with the ground. Therefore, based on your submitted lab report measurement, this shoe is considered to have a rubber/plastics outer sole. We note the independent lab report also states that by weight, the rubber and plastic constituent materials present account for only 8.13% of the total weight of this shoe. The applicable subheading for this shoe, identified as Style No. JM50392, will be 6404.19.25, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; which has open toes or open heels; which is under 10% by weight of rubber and/or plastics; and in which the largest fabric of the upper consists, by weight, predominately of vegetable fibers such as cotton or flax (lining, accessories and reinforcements not included). The rate of duty will be 7.5% 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