The tariff classification of footwear from China

NY K83064 February 23, 2004 CLA-2-64:RR:NC:SP:247 K83064 CATEGORY: Classification TARIFF NO.: 6404.19.80 Ms. Maria E. Julia Newport News, Inc. 711 Third Avenue New York, NY 10017 RE: The tariff classification of footwear from China Dear Ms. Julia: In your letter dated February 9, 2004 you requested a tariff classification ruling. The submitted half pair sample identified as Style/Item #F04-09-032, is a women’s high heeled fashion boot, approximately 9-inches in height, with a functionally stitched together rubber/plastic and textile material upper. The boot also has a functional slide fastener side closure, a non-functional decorative instep lace-up closure with a bow tied removable shoelace and a cemented-on rubber/plastic outer sole. You have submitted an “Interim Footwear Invoice” stating this boot has an upper with an external surface area (ESAU) that is predominately of textile materials. Based on your submitted fact sheet and on our visual estimates, we will consider this boot to have an upper of textile materials for footwear classification purposes. You have also stated in a telephone conversation with this office that the boot will be value at over $6.50 but not over $12.00 per pair. The applicable subheading for the boot identified as Style/Item #F04-09-032, 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 is not a slip-on; and which is valued over $6.50 but not over $12 per pair. The rate of duty will be 90 cents 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