The tariff classification of footwear from China

NY J85828 July 14, 2003 CLA-2-64:RR:NC:TA:347 J85828 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Robert B. Silverman Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Avenue, 33rd Floor New York, NY 10167-3397 RE: The tariff classification of footwear from China Dear Mr. Silverman: In your letter dated June 18, 2003, on behalf of your client E.S. Originals, Inc., you requested a tariff classification ruling. The submitted sample you state is a size 7 infant’s athletic-type shoe, identified as Style TZ 279-1C. The shoe has a functionally stitched plastic upper with two hook-and-loop strap closures and a cemented-on rubber/plastic bottom that overlaps the upper by a height of 1/8-inch or more at the toe and around the outside rear and heel of the shoe. The shoe has an upper that does not cover the wearer’s ankle. In addition to the sample shoe, you have provided a separate sample of the molded rubber/plastic bottom that is cemented onto this shoe. Based on your measurements, you state that that the sole components in the toe of the shoe, and outside rear and heel of the shoe which overlap the upper by at least 1/8-inch or more account for only 39% of the circumference of the shoe. Based on our measurements, we have also determined that less than 40% of the lower perimeter of the shoe has an overlap at the sole of 1/8-inch or more and that there are large areas of no overlap at all along the front and the sides. We do not consider this shoe to have foxing or a foxing-like band that substantially encircles the upper at the sole. The applicable subheading for this infant’s size shoe, identified as Style TZ 279-1C 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. 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