The tariff classification of footwear from Indonesia

NY K80748 December 11, 2003 CLA-2-64:RR:NC:SP:247 K80748 CATEGORY: Classification TARIFF NO.: 6404.19.80 Mr. John J. Kenney Reebok International Ltd 1895 J.W. Foster Boulevard Canton, MA 02021 RE: The tariff classification of footwear from Indonesia Dear Mr. Kenney: In your letter dated November 21, 2003 you requested a tariff classification ruling. The submitted half pair sample identified as style #107735 and called the “CL Splash Mesh Slip-On” is a woman’s slip-on shoe that looks like a low-top running shoe. This predominately textile material upper, below-the-ankle height shoe does not have any laces or tongue and/or any other closure devices to help secure it on the foot for use in athletic or sports activities that will usually involve running and/or jumping. The shoe merely has two sewn-in elasticized textile straps across its open throat instep area that, as you state, help to keep it on the foot and facilitate its use as a casual fashion sports-look slip-on. The shoe also has a cemented-on rubber/plastic bottom that overlaps the upper at the sole by over ¼-inch around much of the lower perimeter of the shoe. We consider this shoe to have a foxing-like band. In your letter you indicate that this shoe will be valued at between $6.50 and $12 per pair. The applicable subheading for this shoe, identified as style #107735, “CL Splash Mesh Slip-on” will be 6404.19.80, 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 soles 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 has a foxing-like band of rubber or plastics; and which is valued over $6.50 but not over $12 per pair. The rate of duty will be 90cents per pair plus 20% ad valorem. We are returning the sample 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