The tariff classification of footwear from China

NY J84340 May 7, 2003 CLA-2-64:RR:NC:TA:347 J84340 CATEGORY: Classification TARIFF NO.: 6402.91.80 Ms. Genny Fenske Deep See, Inc. 18935 59th Avenue NE Arlington, WA 98223 RE: The tariff classification of footwear from China Dear Ms. Fenske: In your letter dated April 28, 2003 you requested a tariff classification ruling. The submitted half pair sample, identified by you as the “Warmers Amphibious Short Boot,” is a hi-top athletic-type shoe with an upper external surface area (ESAU) consisting of rubber/plastic and textile materials. Although you have not provided any upper external surface area component material measurements, based on visual measurements we are able to determine that this shoe has a predominately rubber/plastic upper and that textile surface component materials account for more than 10% of the upper. This “short boot” also has a lace closure and a molded rubber/plastic bottom that overlaps the upper at the sole. You state that this footwear, which covers the ankle, will be used primarily in challenging water sport activities and that it will be valued at $11.62 per pair. The applicable subheading for the item identified as the “Warmers Amphibious Short Boot” will be 6402.91.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which covers 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 $12.00 per pair. The rate of duty will be 90 cents per pair plus 20% 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