The tariff classification of footwear from China

NY J88652 September 18, 2003 CLA-2-64:RR:NC:TA:347 J88652 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Renee Bland-Rodriguez FedEx Trade Networks Transport and Brokerage 2400 Marine Avenue Redondo Beach, CA 90278 RE: The tariff classification of footwear from China Dear Ms. Bland-Rodriguez: In your letter dated September 2, 2003, on behalf of Sole Technology, Inc., you requested a tariff classification ruling. You have submitted four half pair samples of open-toe, open-heel slip-on sandals/shoes, all with non-molded rubber/plastic uppers and rubber/plastic soles. All four sandals have “V” configured rubber/plastic surface material strap uppers with narrow edge-sewn textile material toe separator strap thongs. You state that for all four sandals/shoes the external surface area material of the uppers is composed of over 90% rubber and/or plastics. The samples are identified as follows: 1. Style name “Stamp” 4MFSA645 - A men’s slip-on sandal with a plastic PU-Nu-Buc upper of 1-inch wide “V” straps, the ends of which penetrate and are secured into a molded ¾-inch thick EVA plastic bottom/sole. The sandal is valued at between $3 and $6.50 per pair. 2. Style name “Topock” 4MFSA644 - A men’s slip-on sandal with a plastic material upper of 1-inch wide “V” straps, the ends of which penetrate and are secured into a molded ¾-inch thick EVA plastic bottom/sole. The sandal is valued at between $3 and $6.50 per pair. 3. Style name “Muse” 4WFSA653 - A women’s slip-on sandal with a plastic PU-Nu-Buc upper of ½-inch wide “V” straps, the ends of which penetrate and are secured into a two color ¾-inch thick molded EVA plastic bottom/sole. The sandal is valued at between $3 and $6.50 per pair. 4. Style name “High Riser” 4WFSA651 - A women’s slip-on sandal type shoe with a plastic PU-Nu-Buc upper of 1 ¼-inch wide “V” straps, the ends of which penetrate and are secured into a 2-inch high stacked EVA plastic wedge-type platform bottom/sole. This shoe is valued at between $3 and $6.50 per pair. The applicable subheading for all four of the sandals/shoes identified and described above 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. 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