The tariff classification of footwear from China

NY J85065 June 6, 2003 CLA-2-64:RR:NC:TA:347 J85065 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, Fl 33301 RE: The tariff classification of footwear from China Dear Ms. Liu: In your letter dated May 19, 2003 you requested a tariff classification ruling for two half pairs of women’s slip-on shoes. Both shoes have textile uppers and rubber/plastic soles. Item #C20B1916 is a woman’s textile upper “canvas mule” slip-on shoe with a closed-toe and an open-back. The shoe has a lace closure with metal eyelets at the instep, a textile tongue, a rubber/plastic toe-cap area and a rubber/plastic midsole and outer sole. Item #C20B2340 is a woman’s textile upper, open-toe, open-heel slip-on sandal. The upper consists of a single 3-inch wide textile material strap that forms the vamp and is decorated with a 3/8-inch wide stitched-on plastic material strap overlay featuring a metal ring buckle. The sandal also has a textile faced footbed insole, a rubber/plastic midsole and outer sole. The applicable subheading for both the submitted shoe samples, identified as Items “#C20B1916” and “#C20B2340” will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. We are returning the samples 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