The tariff classification of footwear from China

NY J83418 May 2, 2003 CLA-2-64:RR:NC:TA:347 J83418 CATEGORY: Classification TARIFF NO.: 6402.99.80 Ms. Cindy Hazlett Skechers, USA 228 Manhattan Beach Blvd. Manhattan Beach, CA 90266 RE: The tariff classification of footwear from China Dear Ms. Hazlett: In your letter dated April 15, 2003 you requested a tariff classification ruling. The submitted half pair sample, identified as Style #SAM1659-A, is a women’s athletic-type shoe that does not cover the wearer’s ankle. The shoe has a lace closure and a functionally stitched together, predominately rubber/plastic external surface area material upper that also has what you state to be “Durasuede” toe and heel areas or coverings. Visual examination of these “Durasuede” portions of the upper, which also includes the eyelet stays, reveals that they have non-woven textile fiber material external surfaces. Therefore, the external surface area of the upper of this shoe, including all accessories and reinforcements included is not over 90% rubber and/or plastic. The shoe also has a cemented-on EVA plastic midsole and a rubber/plastic outer sole and lacks a foxing or a foxing-like band. You have informed this office by telephone that the shoe will be valued at $9.25 per pair. The applicable subheading for the shoe, Style #SAM1659-A, will be 6402.99.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s and the outer sole’s external surface area is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $6.50 but not over $12 per pair. The rate of duty will be 90 cents per pair plus 20% 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