The tariff classification of footwear from China

NY J87179 September 5, 2003 CLA-2-64:RR:NC:TA:347 J87179 CATEGORY: Classification TARIFF NO.: 6404.19.35 ; 6405.20.90 Mr. Richard Mueller A.H. Carter & Associates 7256 S. 227 Place Kent, WA 98032 RE: The tariff classification of footwear from China Dear Mr. Mueller: In your letter dated August 7, 2003, on behalf of Simms Fishing Products Corp., you requested a tariff classification ruling. The two submitted half pair samples, identified as “ Simms-Fishing Sandals” are both open-toe, open-heel sandals that appear to be of almost identical construction. The only apparent difference is that one sandal has a cemented-on, ½-inch thick non-woven textile felt material outer sole, used to prevent slippage by the wearer on rocks while wading in rivers and streams and the other has a molded rubber/plastic bottom/sole. Both sandals have predominately textile material uppers that utilize crisscrossing textile straps passing over the instep that penetrate and are secured into rubber/plastic midsoles. They also both have plastic side buckle snap-closures and rubber/plastic external surface material, heel/ankle supporting back sections. You state that both sandals are meant to be used by fishermen while wading into rivers. The applicable subheading for the “Simms-Fishing Sandal” with a rubber/plastic sole 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. The applicable subheading for the “Simms-Fishing Sandal” with a ½-inch thick textile felt material outer sole will be 6405.20.90, 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 upper’s external surface is predominately textile materials; in which the fabric of the upper consists, by weight, predominately of fibers other than vegetable fibers or wool (linings, accessories or reinforcements not included); and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem. 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