The tariff classification of footwear from China

NY I87684 November 27, 2002 CLA-2-64:RR:NC:TA:347 I87684 CATEGORY: Classification TARIFF NO.: 6403.99.90 ; 6404.19.80 Ms. Antonette Wright Donna Karan Company 580 Gotham Parkway Carlstadt, NJ 07072 RE: The tariff classification of footwear from China Dear Ms. Wright: In your letter dated November 7, 2002 you requested a tariff classification ruling. The two submitted half pair samples, identified as shoe Style #23137201 “Firefly” and Style #23137222 “Cheri” are described as follows: Style #23137201”Firefly” – A women’s casual style shoe with a stitched together upper that has an external surface area consisting of a leather vamp and back quarters, textile fabric side panels and some rubber/plastic component material portions. The shoe, which does not cover the wearer’s ankle, has a lace closure with a hook-and-loop instep strap and a cemented-on rubber/plastic outer sole. You state that the upper’s external surface area is 63.2% leather, 27.9% textile and 8.9% rubber/plastics. You also state that the shoe will be valued at over $12 per pair. Style #23137222 “Cheri” – A women’s slip-on shoe that does not cover the wearer’s ankle. The shoe has an upper with a large textile material front vamp portion and back/side quarter portions of what you state is rubber/plastics material. You have provided the external surface area material percentage measurements of this upper as being 55.1% textile and 44.9% rubber/plastics. Based on your stated measurements, this shoe is considered to have an upper that is predominately textile. The shoe also has a cemented-on molded rubber/plastic midsole and combination outer sole, that overlaps the upper by at least ¼-inch or more all around the back, sides and even the toe, for approximately 60% of the total perimeter of this shoe. We consider this shoe to have a foxing-like band. You state that the shoe will be valued at $9.56 per pair. The applicable subheading for the shoe, Style #23137201 “Firefly” will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather (excluding accessories or reinforcements) and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued over $2.50 per pair; and which is for women. The rate of duty will be 10% ad valorem. The applicable subheading for the women’s slip-on shoe, identified as Style #23137222 “Cheri,” will be 6404.19.80, HTS, which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer soles external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has a foxing-like band of rubber or plastics; 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. 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