The tariff classification of footwear from China

NY J80245 January 30, 2003 CLA-2-64:RR:NC:TA:347 J80245 CATEGORY: Classification TARIFF NO.: 6404.20.60 Mr. Jeff Thayer Triple T. Trading 6026 31st St. Ave NE Marysville, WA 98271 RE: The tariff classification of footwear from China Dear Mr. Thayer: In your letter dated January 22, 2003 you requested a tariff classification ruling. The submitted half pair sample, identified as Style #8455, is a closed-toe, closed-heel slipper-type shoe with an elasticized topline opening that covers the ankle. The shoe has as you state a 100% textile material upper with a textile lining and insole. The shoe also has a suede leather midsole wrap, a 1-inch thick foam plastic midsole and a thin suede leather material outer sole that will contact the ground. Since you have not provided any actual component material by weight percentage figures for this shoe, we have determined, based on our best estimate of the proportions of the materials we see, that the textile plus the rubber and the plastics materials present account for at least 50 percent or more of the total weight of all the component materials that make up this shoe. In addition, it is the finding of this office that the total weight of rubber and plastics materials present also account for 10 percent or more of the total weight of this shoe. Therefore, the applicable subheading for this shoe, identified as Style #8455, will be 6404.20.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately leather or composition leather; and which is by weight, over 50% as a total of textile materials, rubber and plastics and 10% or more of rubber and/or plastics. The rate of duty will be 37.5% 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