The tariff classification of footwear from China.

NY K80630 December 1, 2003 CLA-2-64: RR: NC: SP: 247 K80630 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Robert C. Thompson W.J. Byrnes & Co. of Los Angeles, Inc. 500 Nash Street El Segundo, CA 90245 RE: The tariff classification of footwear from China. Dear Mr. Thompson: In your letter dated November 05, 2003, on behalf of your client Cels Enterprises Inc., you requested a tariff classification ruling. The submitted half-pair sample, identified as Style Name “Sultry,” Style # SOS-005, is a women’s 16 ½-inch tall, closed-toe, closed heel fashion boot. The boot has a woven elastic textile upper with a vertical ¼-inch wide rubber/plastic strip that extends from the front tip of the boot to the top of the shaft and down the back of the shaft to the heel seat. The boot also has a 14 ½-inch long inner-shaft zipper closure, a padded insole, a 3 ¼-inch plastic high heel with a plastic heel tip and a rubber/plastic outsole. The applicable subheading for this boot, identified as Style Name “Sultry,” Style # SOS-005, 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; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which is of the slip-on type; which does not have a foxing-like band wholly or almost wholly of rubber or plastics; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. We are returning the sample as 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