The tariff classification of footwear from China

NY J86313 June 30, 2003 CLA-2-64:RR:NC:TA:347 J86313 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. John Imbrogulio Nordstrom Product Group 1617 Sixth Ave. Suite 1000 Seattle, WA 98101 RE: The tariff classification of footwear from China Dear Mr. Imbrogulio: In your letter dated June 17, 2003 you requested a tariff classification ruling for a girl’s shoe identified as your style “Magic Wand.” This named shoe style was previously classified in ruling NY J85396, issued June 11, 2003. In that ruling it was asserted by you and ruled by this office that the submitted and named sample shoe had a leather sole. You have resubmitted the shoe and now state that previously, the submitted sample shoe and your statement that it had a leather sole were in error. The submitted girl’s shoe, style “Magic Wand”, based on our examination does have a rubber/plastic sole. We are hereby reissuing the classification of this shoe to reflect that it now has a rubber/plastic outer sole. 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. By visual measurements we have determined that the textile ribbon edging accounts for less than 10% of the external surface area of the upper. The shoe has a flat, cemented-on rubber/plastic outer sole and a 1½-inch high square heel. The applicable subheading for this shoe, identified as style “Magic Wand” 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 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