The tariff classification of footwear from China

NY J84804 June 3, 2003 CLA-2-64:RR:NC:TA:347 J84804 CATEGORY: Classification TARIFF NO.: 6402.99.30 Mr. Ronald T. Ige R.IGE & Co., Inc. 9000 Bellanca Ave #107 Los Angeles, CA 90045 RE: The tariff classification of footwear from China Dear Mr. Ige: In your letter dated May 5, 2003, on behalf of Titan Industries Inc., you requested a tariff classification ruling. The submitted sample, identified as Style No. 71081, is a women’s open-heel, closed-toe shoe with an upper consisting of both textile and rubber/plastics component materials assembled by stitching. You have provided the external surface area upper (ESAU) material percentage measurements, stating that this shoe has an upper that is 51% plastics and 49% textile materials. Based on visual measurements and on your stated upper surface area percentage material measurements, we will presume that this shoe has an upper predominately of rubber/plastics. This shoe has a lace closure with a plastic material center vamp and instep that also includes the eyelet stays, plastic back quarter surface areas plus a decorative plastic strap with a large metal plate buckle inscribed “bebe” that passes across the instep. The shoe also has textile material side panels and an outer sole of rubber/plastics. The applicable subheading for this shoe, identified as Style No. 71081 will be 6402.99.30, 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 does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); and which has open toes or open heels. The rate of duty will be 37.5% 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