The tariff classification of footwear from China

NY I89017 December 18, 2002 CLA-2-64:RR:NC:TA:347 I89017 CATEGORY: Classification TARIFF NO.: 6405.20.90 Mr. David B. Green BCNY International Inc. 350 Fifth Avenue, Suite 729 New York, NY 10118 RE: The tariff classification of footwear from China Dear Mr. Green: In your letter dated December 3, 2002 you requested a tariff classification ruling. The submitted half pair sample, identified as “Pattern #TCSN90B-25” is a women’s closed-toe, open-heel slip-on clog shoe with a denim-look textile material upper that also features a 1-inch wide textile decorative strap across the instep. The shoe has a wedge-like molded rubber/plastic midsole and an outer sole consisting of rubber/plastic and textile material. Note 4(b), Chapter 64, Harmonized Tariff Schedule of the United States (HTS) states that the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments. The Explanatory Notes to Chapter 64, HTS, offer the term “when in use” to the external surface area of the outer sole determination. Visual examination of the submitted shoe’s outer sole indicates it is composed of molded rubber/plastic to which a textile fabric material has been adhered to most of the external surface in contact with the ground. Only the outer perimeter edges of the outer sole in contact with the ground on this shoe is rubber or plastics and so this office regards the constituent material of the outer sole to be of textile material. The applicable subheading for the shoe, identified as “Pattern #TCSN90B-25” will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which the fabric of the upper consists, by weight, predominately of fibers other than vegetable fibers or wool (linings, accessories or reinforcements not included); and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem. The rate of duty will remain the same in 2003. 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