The tariff classification of footwear from China

NY J88716 September 22, 2003 CLA-2-64:RR:NC:TA:347 J88716 CATEGORY: Classification TARIFF NO.: 6402.99.30 ; 6404.19.35 Mr. Tim O’Connor Lowell Shoe, Inc. 8 Hampshire Drive Hudson, NH 03051 RE: The tariff classification of footwear from China Dear Mr. O’Connor: In your letter dated September 4, 2003 you requested a tariff classification ruling. You have submitted four half pair samples of what you describe as open-toe, open-heel sport sandals. The sandals are identified and described as follows: Style “Satellite” (Stock #QK235-21) - An open-toe, open-heel sandal with a predominately textile stretch fabric upper that has a textile heel strap and a textile ankle strap with a hook-and-loop closure. It also has a textile footbed insole and a two-piece molded rubber/plastic bottom/sole. You state that the upper has an external surface area that is 65% textile and 35% rubber/plastics. Style “Wave” (Stock # QK235-19) - An open-toe, open-heel slip-on sandal with a predominately rubber/plastic upper that has ¼-inch wide textile edging and a ½-inch wide textile material center strip sewn along the instep of the vamp. It also has a textile footbed insole and a two-piece molded rubber/plastic bottom/sole. You state that the upper has an external surface area that is 83% rubber/plastics and 17% textile materials. Style “Eon” (Stock #QK235-06) - Two samples of this open-toe, open-heel slip-on sandal have been submitted. The two sandals are of almost identical shape and construction. Both have two-piece molded rubber/plastic bottom/soles and textile footbed insoles, but differ in that sample (A) has an upper with a predominately rubber/plastic external surface area, while sample (B) has an upper with a predominately textile one. You state that the external surface area of the upper (ESAU) of Style “Eon” (A) is 21% textile and 79% rubber/plastics, while the ESAU of Style “Eon” (B) is 70% textile and 30% rubber/plastics. The applicable subheading for the two sandals identified as Style “Wave” (Stock #QK235-19) and Style “Eon (A)” (Stock #QK235-06), will be 6402.99.30, 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% ad valorem. The applicable subheading for the two sandals identified as Style “Satellite” (Stock #QK235-21) and Style “Eon (B)” (Stock #QK235-06), will be 6404.19.35, 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. We are returning the samples 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