The tariff classification of footwear from Taiwan

NY I89854 January 21, 2003 CLA-2-64:RR:NC:TA:347 I89854 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Charles G. Hartill Charles G. Hartill, LCHB Capital Transportation 147-217 175th St. Jamaica, NY 11434 RE: The tariff classification of footwear from Taiwan Dear Mr. Hartill: In your letter dated January 3, 2003, on behalf of your client Ballet Makers, Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as “Style S01,” is an open-toe, open-heel slip-on sandal. The sandal has a separate molded rubber/plastic upper that is attached to the upswept sides of its molded rubber/plastic bottom by four plugs. It also has a separate cemented-in rubber/plastic insole and you state in your letter that it will be valued at about $3.42 per pair. The applicable subheading for this sandal, identified as Style S01, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% 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