The tariff classification of footwear from Brazil

NY K80873 December 23, 2003 CLA-2-64:RR:NC:SP:247 K80873 CATEGORY: Classification TARIFF NO.: 6402.99.90 Mr. John J. Kenney Reebok International LTD 1895 J.W. Foster Boulevard Canton, MA 02021 RE: The tariff classification of footwear from Brazil Dear Mr. Kenney: In your letter dated December 4, 2003 you requested a tariff classification ruling. The submitted half pair sample identified as the “Urban Shuffle II” style 1-111883, is a women’s casual slip-on type walking shoe that does not cover the wearer’s ankle. The shoe has a predominately rubber/plastics material external surface area upper with stretch knit textile panels and an elasticized textile cord that crosses the instep and facilitates a tighter fit on the foot. The shoe does not have a functional lace or closure but does have a non-functional hook-and-loop instep strap that cannot be adjusted and appears to be merely decorative. The shoe also has a molded rubber/plastic bottom that overlaps the upper at the sole by ¼-inch and more, all around the lower perimeter of the shoe. We consider this shoe to have a foxing-like band and because it is a slip-on, it is not “athletic-like.” You state in your letter that this shoe will be valued at over $12 per pair. The applicable subheading for the shoe, identified as the Urban Shuffle II style 1-111883, will be 6402.99.90, 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); which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $12.00 per pair. The rate of duty will be 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