The tariff classification of footwear from China

NY J84119 May 27, 2003 CLA-2-64:RR:NC:TA:347 J84119 CATEGORY: Classification TARIFF NO.: 6405.20.30 Ms. Saralee Antrim-Saizan Carmichael International Service 533 Glendale Boulevard Los Angeles, CA 90026-5097 RE: The tariff classification of footwear from China Dear Ms. Antrim-Saizan : In your letter dated May 7, 2003, on behalf of your client Salland Industries LTD., you requested a tariff classification ruling. The submitted sample identified as “Model W3086V” is a women’s cotton canvas upper sneaker-type casual shoe that does not cover the wearer’s ankle. It has a canvas textile tongue, a fully encircling rubber foxing tape applied at the sole and a metal slide fastener closure at the instep. You state that this shoe has a rubber outer sole that features two patches of textile fabric material surface area “inserts.” From visual measurements we are able to determine that these large oblong and circular textile “inserts” or panels on the sole account for most of the surface area in contact with the ground. 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 is textile. The applicable subheading for the shoe, identified as “Model W3086V” 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. 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