The tariff classification of footwear from China

NY K82640 February 17, 2004 CLA-2-64:RR:NC:SP:247 K82640 CATEGORY: Classification TARIFF NO.: 6402.99.70 Mr. H. Jon. Vazin Vazin & Company P.O. Box 218025 Nashville, TN 37221 RE: The tariff classification of footwear from China Dear Mr. Vazin: In your letter dated January 21, 2004 you requested a tariff classification ruling. The two submitted half pair shoe samples, which you state will bear the logo “ORSEA” when imported, are described as follows: Style “POINT” - An athletic-type shoe that does not cover the wearer’s ankle. The shoe has a functionally stitched upper consisting of both rubber/plastic and textile materials, with the external surface area of the upper (ESAU) that you state is 60% rubber/plastics (polyurethane) and 40% woven textile fabric (mesh). The shoe also has a molded rubber/plastic bottom that overlaps the upper at the sole by ¼-inch or more around most of the shoes lower perimeter. We consider this shoe to have a foxing-like band. This shoe, you state, has a unique lace closure system and will be valued between $3.00 and $6.50 per pair. Style “ZAP ZAPPY” - An athletic-type shoe that does not cover the wearer’s ankle. The shoe has a functionally stitched rubber/plastic and textile material upper with an external surface area (ESAU) that is not over 90% rubber/plastics with all accessories and reinforcements included. The shoe has padded textile material ankle and heel topline panels and textile loop-strap eyelets. The shoe also has a molded rubber/plastic bottom that overlaps the upper at the sole by ¼-inch or more around most of the shoes lower perimeter. We consider this shoe to have a foxing-like band. This shoe, you state, also has a unique lace closure system and will be valued between $3.00 and $6.50 per pair. The applicable subheading for both these shoes, identified as Style “POINT” and Style “ZAP ZAPPY”, will be 6402.99.70, 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/or which has a foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 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