The tariff classification of footwear from China

NY J87185 September 5, 2003 CLA-2-64:RR:NC:TA:347 J87185 CATEGORY: Classification TARIFF NO.: 6402.99.3060 Ms. Melissa Weiss Barthco International, Inc. 721 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of footwear from China Dear Ms. Weiss: In your letter dated August 15, 2003, on behalf of Nine West, Inc., you requested a tariff classification ruling. The submitted half pair sample identified as style “Dreamer” is a women’s closed-toe, open-heel slip-on casual shoe that does not cover the wearer’s ankle. The shoe has a predominately rubber/plastic material upper with a stretch textile fabric throat, textile mesh side panels and a stretch textile heel strap. The shoe also has a molded rubber/plastic bottom that overlaps the upper at the sole. You state that the shoe will be valued at $10 per pair and although you state that the importer would like to classify this shoe under 6402.99.8060, classification is more appropriate under another more specific subheading occurring earlier in the chapter. The applicable subheading for this women’s shoe, identified as style “Dreamer” will be 6402.99.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); and which has open toes or open heels. The rate of duty will be 37.5% 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