The tariff classification of footwear from China

NY I89300 December 24, 2002 CLA-2-64:RR:NC:TA:347 I89300 CATEGORY: Classification TARIFF NO.: 6404.19.15 Ms. Jennifer L. Cirrone The Stride Rite Corp. 191 Spring St. Box 9191 Lexington, MA 02420-9191 RE: The tariff classification of footwear from China Dear Ms. Cirrone: In your letter dated December 12, 2002 you requested a tariff classification ruling. The submitted half pair sample identified as Style #0978445 “Sperry Figawi Cut Out Sandal” is an open-toe, open-heel slip-on sandal with an upper consisting predominately of textile stretch fabric material, which accounts for most of the instep vamp sections as well as a heel strap. You have provided an independent lab report that found that the external surface area of this sandal upper with all accessories and reinforcements excluded is 55.93% textile materials. The sandal upper also has side panels of leather that were included in the lab measurement of the upper’s external surface area. We agree with the exclusion of the two leather patches with rubber nubs, one located at the back of the heel strap and the other at the center of the instep as accessories or reinforcements which, we presume, the submitted lab report reflects but has not clearly identified. The lab report also states that with all leather accessories and reinforcements included, the upper external surface area is 52.84% leather and 47.16% textile. You state in your letter that the submitted sample is also representative of your Style #0978433 “Sperry Figawi” sandal, which we will presume for the purpose of this ruling is of identical materials and construction and only differs with respect to color. The sandal also has a molded rubber/plastic bottom/sole. The applicable subheading for the “Sperry Figawi Cut Out Sandal” identified as Style No.’s 0978445 and 0978433, will be 6404.19.15, 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 and reinforcements; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; which is not designed as a protection against water, oil, or cold or inclement weather; and which has an upper with an external surface area that is over 50% leather with all leather accessories and reinforcements included. The rate of duty will be 10.5% ad valorem. The rate of duty will remain the same in 2003. We are returning the sample 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