The tariff classification of footwear from China

NY I87902 November 18, 2002 CLA-2-64:RR:NC:TA:347 I87902 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Wendy J. Wendell FedEx Trade Networks 128 Dearborn St. Buffalo, NY 14207 RE: The tariff classification of footwear from China Dear Ms. Wendell: In your letter dated October 23, 2002, on behalf of Giftcraft Inc., you requested a tariff classification ruling. The submitted sample item, identified as being from the “Wacky Trax” Foot Stamp line, is a pair of open-toe, open-heel sandal-like footwear. The item is intended for wear, as you state, by children aged 5 to 12 years old, for beach/sand wear as a strap-on sandal for bare feet, or even possibly for fun as a snow wear strap-on bottom over boots (although the textile straps of the upper do not appear to be adjustable for fit over a boot). This novelty sandal has an upper comprised of several 1-inch wide adjustable textile material straps at the heel that encircle the wearer’s ankle and a single 2-inch wide adjustable textile vamp strap at the front over the toes. Both the front and the back set of upper straps have hook-and-loop closures and are secured into and under a flat rubber/plastic midsole that is shaped to resemble a 6-inch wide and 11-inch long webbed reptile foot. This stylized “lizard” foot shaped sandal bottom also has a ¾-inch thick rubber/plastic outer sole which will contact the ground, that has been molded to the contours of a three toed animal/dinosaur, complete with scales and claws. We agree with you that children will wear this sandal for the novelty and the fun of leaving strange footprints behind in the sand and so it is not intended for wear on a continuous basis. Nevertheless, this unusually shaped sandal is not merely an item of flimsy or toy-like construction intended only for amusement or play, but was designed to be comfortably worn as an item of footwear classifiable in Chapter 64, HTS. The applicable subheading for this sandal, identified as “Wacky Trax” will be 6402.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); 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; and which is over 10% by weight of rubber and/or plastics. 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