The tariff classification of footwear from China

NY I89063 December 18, 2002 CLA-2-64:RR:NC:TA:347 I89063 CATEGORY: Classification TARIFF NO.: 6405.20.90 Mr. Henry Van WTS Customs Brokerage Co., Inc. 8901 S. La Cienega Blvd., Suite 110 Inglewood, CA 90301-4401 RE: The tariff classification of footwear from China Dear Mr. Van: In your letter dated December 5, 2002, on behalf of your client Ragg Importing Co., Inc. you requested a tariff classification ruling. The two submitted half pair samples are described as follows: Style #1115 – A women’s open-toe, open-heel, toe-thong sandal with a textile material upper consisting of a 1 ½-inch wide strap across the instep, a thin strap between the toes and also features a decorative loosely attached textile flower ornament. The sandal’s outer sole consist of two large jute textile fiber material sections as well as three smaller rubber/plastic sections, all of which form the surface area of the outer sole in contact with the ground. Although you have not submitted any surface area material measurement, based on our visual measurements we have determined that the textile (jute fiber) material accounts for the greatest surface area material of this outer sole in contact with the ground. Style #409 – A child’s shoe with a textile material upper that has a hook-and-loop strap closure at the instep and a separately sewn-on outer sole. Visual examination of the 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 plus a small raised circular rim around a logo imprinted area indicating size in contact with the ground on this shoe is rubber or plastics. 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. This office regards the constituent material of the outer sole of this shoe to be of textile material. The applicable subheading for both the submitted shoes, identified as Style #1115 and Style #409, 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. 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