The tariff classification of footwear from China

NY J80082 January 27, 2003 CLA-2-64:RR:NC:TA:347 J80082 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Michael R. Spano Michael R. Spano & Co., Inc. 190 McKee St. Floral Park, NY 11001 RE: The tariff classification of footwear from China Dear Mr. Spano: In your letter dated January 15, 2003, on behalf of Kenneth Cole Productions L. P., you requested a tariff classification ruling. The submitted half pair sample, identified as Style TF-11168, is a woman’s open-toe, open-heel slip-on shoe, with a four-inch high platform heel and a rubber/plastic outer sole. The shoe has a functionally stitched all plastic upper that also features a decorative flower-like ornament on the vamp with a textile material tassel piece sewn-on center. We consider this flower-like ornament with the textile material center to be a “loosely attached appurtenance” and as such, excludable for classification purposes from any footwear upper external surface area material measurement considerations. The applicable subheading for this shoe identified as Style TF-11168 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