The tariff classification of footwear from China

NY K80906 January 9, 2004 CLA-2-64:RR:NC:SP:247 K80906 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Teresa Huffman Midwest Quality Gloves, Inc. P.O. Box 260 Chillicothe, MO 64601 RE: The tariff classification of footwear from China Dear Ms. Huffman: In your letter dated December 10, 2003 you requested a tariff classification ruling. The submitted sample is a pair of open-toe, open-heel slip-on sandals identified as Style TG6030. You state that this “garden sandal” has a “100% PVC” plastic material upper consisting of two, 1 ½-inch wide straps that cross at the instep and as we observe, are cemented onto the sides of a molded “PVC” plastic bottom/outer sole. The applicable subheading for this sandal identified as Style TG6030 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; which is not designed to be a protection against water, oil or cold or inclement weather; and which does not cover the ankle. The rate of duty will be 6% 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