The tariff classification of footwear from China

NY I87850 November 7, 2002 CLA-2-64:RR:NC:TA:347 I87850 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Debbie Seidl Candie’s Inc. 400 Columbus Ave. Valhalla, NY 10595 RE: The tariff classification of footwear from China Dear Ms. Seidl: In your letter dated October 16, 2002 you requested a tariff classification ruling. The submitted half pair sample, identified as Style #PS-1922, is a woman’s open-toe, open-heel slip-on shoe. It has an upper consisting of two 1-inch wide plastic straps, edged and decoratively interwoven with a latticework of plastic strips. The two plastic straps crisscross the wearer’s instep and are secured under the shoe’s soft foam plastic insole. This sandal-like shoe also has a 1-inch high molded plastic platform midsole with a 2 ½-inch wedge-type heel and a cemented-on rubber/plastic outer sole. You state that it will be valued at $3.98 per pair. The applicable subheading for this shoe, identified as Style #PS-1022, 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