The tariff classification of footwear from China

NY J82610 April 15, 2003 CLA-2-64:RR:NC:TA:347 J82610 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Cindy Hazlett Sketchers, USA 225 Manhattan Beach, CA 90266 RE: The tariff classification of footwear from China Dear Ms. Hazlett: In your letter dated March 31, 2003 you requested a tariff classification ruling. The submitted half pair sample, which you state has no style number or name as yet, is a women’s closed-toe, closed heel slip-on casual shoe with a functionally stitched plastic material upper that does not cover the wearer’s ankle. The shoe does have two narrow elasticized textile fabric stretch panels at the sides of the instep, but based on visual measurements we have determined that textile material accounts for less than 10% of the external surface area of the upper. The shoe also has a unit molded rubber/plastic bottom that is attached to the upper by a method that you describe as stitch down construction. We do not consider this shoe to have a foxing or a foxing-like band. Therefore, the applicable subheading for this shoe 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; which is not designed to be a protection against water, oil or cold or inclement weather; 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