The tariff classification of footwear from China.

NY I89378 January 14, 2003 CLA-2-64:RR:NC:TA:347 I89378 CATEGORY: Classification TARIFF NO. 6402.91.90, 6405.90.90 Mr. Chris Mitchell Montrail Inc. 2505 Airport Way South Seattle, WA 98134 RE: The tariff classification of footwear from China. Dear Mr. Mitchell: In your letter dated December 17, 2002 you requested a classification ruling for two footwear items. You have submitted a sample of a shoe with an outer sole of rubber/plastics and an upper or rubber/plastics and textile. You have not provided external surface area of the upper (esau) measurements indicating which material comprises the greatest esau however, visual examination indicates that rubber/plastics comprise the greatest esau. You have provided a style name “Fuji/Neve” and a value of approximately $26/pair for this item. The applicable subheading for “Fuji/Neve” will be 6402.91.90 Harmonized Tariff Schedule of the United States (HTS) which provides for footwear with outer soles and uppers of rubber or plastics, other, covering the ankle, valued over $12/pair. The general rate of duty will be 20 percent ad valorem. You have also submitted a sample of a two component footwear item consisting of a textile ”liner/slipper” and a rubber/plastics “shell.” You have provided a value of approximately $29/pair and indicate that “Himalaya” is the style name for the item. The two components are to be packaged and sold together in a nylon stuff pack and together comprise a single footwear item, essentially a plastic shoe with a removable, wearable liner. You describe the item as: “light weight bootie (slipper) to be worn by mountain climbers or other outdoor enthusiasts seeking warmth from cold feet at base camp. Shell to pull over liner bootie if outdoor enthusiast needed to walk outside their tent.” The outer sole is a combination of textile and plastics materials. A visual examination indicates that the constituent material comprising the greatest external surface area of the outer sole is textile. The applicable subheading for “Himalaya” will be 6405.90.90 (HTS) which provides for other footwear, other, other. The general rate of duty will be 12.5 percent 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 this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (646) 733-3042. Sincerely, Robert Swierupski Director, National Commodity Specialist Division