The tariff classification of footwear from China

NY J83243 April 15, 2003 CLA-2-64:RR:NC:TA:347 J83243 CATEGORY: Classification TARIFF NO.: 6405.20.90 Mr. David B. Green BCNY International, Inc. 350 5th Avenue Suite 729 New York, NY 10118 RE: The tariff classification of footwear from China Dear Mr. Green: In your letter dated April 8, 2003 you requested a tariff classification ruling. The submitted sample is a pair of girl’s open-toe, open-heel slip-on sandal/shoes with a denim-look, predominately textile material upper that also features two 1-inch wide plastic strips at the sides of vamp. The shoe, identified as your “Pattern #TSYY78A-02,” has a molded rubber/plastic wedge-type midsole and an outer sole consisting of rubber/plastic and textile materials in contact with the ground. Note 4(b), Chapter 64, Harmonized Tariff Schedule of the United States (HTS) states that the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments. The Explanatory Notes to Chapter 64, HTS, offer the term “when in use” to the external surface area of the outer sole determination. Visual examination of the submitted shoe’s outsole indicates that it consists of an external surface material layer of rubber/plastics and also of non-woven textile fiber sections in contact with the ground. Based on visual measurements, this office regards the constituent material of the outer sole to be predominately of textile material. The applicable subheading for this shoe, identified as Pattern #TSYY78A-02 will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which the fabric of the upper consists, by weight, predominately of fibers other than vegetable fibers or wool (linings, accessories or reinforcements not included); and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% 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