The tariff classification of footwear from Taiwan

NY J84001 May 16, 2003 CLA-2-64:RR:NC:TA:347 J84001 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Roger J. Crain Customs Science Services, Inc. 11901 Reynolds Avenue Patomac, MD 20854-3334 RE: The tariff classification of footwear from Taiwan Dear Mr. Crain: In your letter dated May 02, 2003, on behalf of Payless ShoeSource Worldwide, Inc., you requested a tariff classification ruling. The submitted half pair sample identified as style “Vault (Lot No. 26163)” is an athletic-type shoe, which does not cover the wearer’s ankle. The shoe has a functionally stitched rubber/plastic upper with an external surface area that as you state, is well over 90% rubber/plastics materials. The shoe upper also has a textile material U-throat area at the instep that functions as a sewn-in textile tongue. This tongue-like structure which lies under the shoelace that tightens the shoe on the foot when tied, is also below the plane of the rubber/plastic upper and its eyelet stays. The textile material “tongue-like structure” on this shoe will be treated as a “tongue” for footwear classification purposes and therefore it will be excluded from the upper’s external surface area measurements. The shoe also has a molded rubber/plastic bottom that overlaps the upper at the sole by a height of ¼-inch or more, but only at the toe and for a short distance along the outer lateral heel portion. The amount of overlap of ¼-inch or more at the sole accounts, as you state, for less than a 40% encirclement of the upper. We do not consider this shoe to have a foxing-like band. The applicable subheading for this shoe, identified as style “Vault (Lot No. 26163)” 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. 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