The tariff classification of footwear from China

NY J85396 June 11, 2003 CLA-2-64:RR:NC:TA:347 J85396 CATEGORY: Classification TARIFF NO.: 6405.90.90 Mr. John Imbrogulio Nordstrom, Inc. Customs Compliance Department 1617 Sixth Ave., Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of footwear from China Dear Mr. Imbrogulio: In your letter dated June 2, 2003 you requested a tariff classification ruling on a girl’s shoe, identified as Style Magic Wand. The submitted half pair sample is a girl’s size 13 shoe which you state will be imported in sizes ranging from infant’s size 5 to women’s size 4. It has a closed-toe, closed-heel upper that is open at the sides and it also has a thin ankle strap side buckle closure. The external surface area of the upper consists of a fabric material that is completely coated or covered by a layer of plastic glitter that has been permanently attached by adhesive. The only surface area of the upper that is not covered by an external layer of plastic glitter material is a narrow ¼-inch wide textile material ribbon band that is sewn-on along the top edge of the instep and features a small decorative bow at its center. The textile ribbon edging accounts for less than 10% of the surface area of the upper. The shoe has a leather sole and a 1½-inch high square heel. The applicable subheading for this shoe, identified as Style Magic Wand, will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather; in which the uppers external surface area is predominately rubber/plastics; and which is not designed for one-time use. The rate of duty will be 12.5% 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