The tariff classification of footwear from China

NY J82402 March 31, 2003 CLA-2-64:RR:NC:TA:347 J82402 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Eric Hale NIKE USA, Inc. One Bowerman Drive Beaverton, OR 97005 RE: The tariff classification of footwear from China Dear Mr. Hale: In your letter dated March 17, 2003 you requested a tariff classification ruling. The submitted half pair sample is identified as the NIKE model, “BMO395 Hoody Sandal.” This item, which you state is a unisex sandal, has a closed toe and an open heel and consists of a knit stretch textile fabric upper portion that is designed so it can be removed from its specially constructed and molded rubber/plastic bottom unit. The textile upper part of this two-sectioned sandal unit that you identify as a “foot tent,” has been stitched onto specially shaped rubber/plastic rails and it also has two rubber/plastic stirrups, which all fit into molded grooves on the sides and underneath the rubber/plastic bottom of the outsole unit that ultimately contacts the ground. The textile “foot tent” upper part of this sandal also incorporates a sewn-in hoop-like stiffener that forms an arched opening at the instep for the wearer’s foot and it also has a rubber/plastic toe bumper and a pull-tab at the heel to ease its removal from the outsole unit, if desired. You state in your letter that this molded rubber/plastic sandal bottom unit is made and intended to be worn either by itself or with its “foot tent.” The “foot tent” upper is not made or intended to be worn by itself. It is the opinion of this office that even though this innovative sandal design incorporates a separable and removable textile upper, the complete item with its “foot tent” upper and rubber/plastic sandal bottom, as imported, constitutes a single, complete item of footwear that is essentially an open-heeled slip-on shoe with a textile upper. Textile material is therefore the constituent material of the upper with the greatest external surface area. The applicable subheading for this item, identified as “NIKE model BMO395 Hoody Sandal” will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% 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