The tariff classification of footwear from China

NY J84345 May 7, 2003 CLA-2-64:RR:NC:TA:347 J84345 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Melissa Weiss Barthco International, Inc. 721 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of footwear from China Dear Ms. Weiss: In your letter dated April 29, 2003, on behalf of your client Nine West, Inc., you requested a tariff classification ruling. The submitted half pair sample shoe, identified as “NW-GILILON2” is a woman’s open-heel slip-on fashion shoe with a 4-inch high plastic spike heel and a cemented-on rubber/plastic outer sole. The shoe has an upper with an external surface area covered with small overlapping black plastic sequin disks that are firmly stitched onto a textile backing layer, which they completely cover and obscure. Our examination has determined that this shoe has outer soles and uppers of rubber or plastics and is therefore classifiable under heading 6402, HTS and not under subheading 6405.20.90, the classification you have suggested in your letter but do not explain. The applicable subheading for this women’s shoe, identified as “NW-GILILON2” 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. 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