The tariff classification of footwear from China

NY J84210 May 27, 2003 CLA-2-64:RR:NC:TA:347 J84210 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Shawn Michael Gibson Chesta Co., Inc. 93 West Columbus Street Pickerington, OH 43147 RE: The tariff classification of footwear from China Dear Mr. Gibson: In your letter dated May 8, 2003 you requested a tariff classification ruling. The submitted sample, identified as “Item #TCJ-9955W,” is an open-toe, open-heel slip-on toe thong sandal. The sandal has a V-configured upper that consists of flat 1-inch wide functionally stitched plastic material straps, the ends of which penetrate and are secured into a 1-inch thick EVA rubber/plastic sole. The sandal also has a textile material toe-thong piece, with the portion that fits between the wearer’s toes fully encased or covered by clear plastic tubing. The only remaining textile material on the surface of the upper is a stitched-on ½-inch wide extension of the textile toe thong at the center of the upper plus an adjoining, narrow textile fabric “NASCAR” logo label. Based on visual measurements, we have been able to determine that the external surface area of the upper with all accessories and/or reinforcements included is over 90% rubber or plastics. The applicable subheading for the sandal, identified as Item #TCJ-9955W, 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; and which does not cover the ankle. The rate of duty will be 6% 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