The tariff classification of footwear from China

NY J80546 February 11, 2003 CLA-2-64:RR:NC:TA:347 J80546 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Kevin Maher C AIR Customhouse Brokers 181 South Franklin Ave. Valley Stream, NY 11581 RE: The tariff classification of footwear from China Dear Mr. Maher: In your letter dated February 3, 2003, on behalf of your client The Children’s Place you requested a tariff classification ruling. The submitted half pair sample, identified as Style I868218BG, is a girl’s open-heel, open-toe platform sandal-type shoe with a vinyl plastic material external surface area upper and a rubber/plastic outer sole. The plastic upper consists of a single 1½-inch wide front vamp strap with some widely spaced single stitch textile embroidery and a plastic ankle and heel strap at the back that features an adjustable hook-and-loop strap closure that slides through a metal ring. You have provided an independent laboratory report stating that the external surface area of this shoe’s upper with all accessories and reinforcements included is 96.24% rubber/plastics, 3.53% textile and 0.23% metal. We will presume for the purposes of this ruling that this lab report’s findings correspond and apply to the submitted sample shoe which you identify as Style I868218BG, even though the lab is reporting that this shoe is identified as “Style 9A470-0.” Therefore, the applicable subheading for this shoe, identified as style I868218BG 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. 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