The tariff classification of footwear from China

NY J83322 March 18, 2003 CLA-2-64:RR:NC:TA:347 J83322 CATEGORY: Classification TARIFF NO.: 6405.20.30 ; 6405.20.90 Mr. Roger J. Crain Customs Science Services, Inc. 11901 Reynolds Ave. Potomac, MD 20854-3334 RE: The tariff classification of footwear from China Dear Mr. Crain: In your letter dated March 3, 2003, on behalf of The Topline Corp., you requested a tariff classification ruling. You have submitted two women’s open-toe, open-heel slip-on sandals identified as Style No. 0089 and Style No. 009. Style No. 0089 “Cherokee Platform Sandal” is woman’s sandal with a multicolor textile upper consisting of a single wide, textile material vamp strap that is tapered to narrow over the toes and appears to be tied together at midpoint to form a decorative knot or bow. You have attached a laboratory report, stating that the upper’s external surface area textile material is of vegetable fibers. The sandal also has a 2-inch high platform wedge heeled midsole and a cemented-on outer sole consisting of a rubber/plastic material bottom to which a thin layer of textile fabric material has been applied, which will contact the ground when in use. Based on Chapter 64, note 4(b), HTS, since textile accounts for the greatest surface area material in contact with the ground, the constituent material of this shoe’s outer sole will be considered textile. Style No. 009 “Thong Sandal” is as you state, a multicolor-on tan toe-thong sandal with a Y-configured man-made fiber textile material strap upper that also has numerous small, multicolored stones sewn on as decorative accessories to its upper surface. You state that your laboratory analysis indicates that the outer sole of this sandal that will contact the ground in use consists of a sheet of non-woven textile fabric, which is securely and permanently glued to an underlying rubber/plastic material substrate. Based on Chapter 64, note 4(b), HTS, since textile accounts for the greatest surface area material in contact with the ground, the constituent material of this shoe’s outer sole will be considered textile. The applicable subheading for the “Cherokee Platform Sandal,” Style No. 0089 will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer 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 there is a line of demarcation between the sole and the upper; and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (linings not included).. The rate of duty will be 7.5% ad valorem. The applicable subheading for the “Thong Sandal,” Style No. 009 will be 6405.20.90, HTS, which provides for footwear in which the outer 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. We are returning the samples 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