The tariff classification of footwear from China

NY J86850 August 1, 2003 CLA-2-64:RR:NC:TA:347 J86850 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Roger J. Crain Customs Science Services, Inc. 11901 Reynolds Ave. Potomac, MD 20854-3334 RE: The tariff classification of footwear from China Dear Mr. Crain: In your letter dated July 11, 2003 on behalf of your client, The Topline Corp., you requested a tariff classification ruling. The submitted sample identified as style “fioni Sandal (Pattern No. DW20952)” is a woman’s open-toe, open-heel slip-on fashion shoe with a rubber/plastic upper consisting of an open, strap-like vamp that passes over the wearer’s instep and is decorated with a plastic material petal flower-type ornament that is secured to the upper at a single central point. We consider the flower-like ornament to be a “loosely attached appurtenance” and not an accessory or reinforcement for footwear classification purposes. Therefore, it will not be included in any upper material surface area measurements. The shoe also has a cemented-on rubber/plastic outer sole and a 3-inch high rubber/plastic heel. The applicable subheading for this high-heel fashion shoe, identified as style “fioni Sandal (Pattern No. DW20952)” 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; 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