The tariff classification of footwear from China.

NY K83613 March 8, 2004 CLA-2-64: RR: NC: SP: 247 K83613 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Barbara Clausen FedEx Trade Networks Transport & Brokerage, Inc. 205 West Service Road Champlain, NY 12919 RE: The tariff classification of footwear from China. Dear Ms. Clausen: In your letter dated February 25,2004, on behalf of your client Gay-Lure Lingerie Co. Ltd., you requested a tariff classification ruling. The three submitted samples are described as follows: Style # S9070, is a pair of women’s open-toe, open-heel, slip-on shoes that do not cover the ankles. The shoes have textile mesh uppers that are outlined with ¼-inch wide textile trim and cross over the middle of the vamp. The uppers vary in width from approximately 1-inch wide in the center to 3-inches on the sides. The shoes also have a lightly padded footbeds; textile wrapped 3-inch high heels with plastic heel tips and rubber/plastic outsoles. Style # S13724, is a pair of women’s open-toe, open-heel, slip-on shoes that do not cover the ankles. The shoes have textile material uppers that feature a soft feathery ornamental material that crosses over the middle of the vamp and is sewn to the sides. The uppers also vary in width from approximately 1-inch wide in the center to 3-inches on the sides. The ornamental material is an accessory/reinforcement and textile is determined to be the constituent material of the external surface area of the upper. The shoes also have a lightly padded footbeds, textile wrapped 3-inch high heels with plastic heel tips and rubber/plastic outsoles. Style # S13715, is a pair of women’s closed-toe, open-heel, slip-on shoes that do not cover the ankles. The shoes have textile material uppers that feature a soft feathery ornamental material that is sewn to a single central point at the top of the vamp. The ornamental material is a “loosely attached appurtenance” and not an accessory or reinforcement for classification purposes. The shoes also have a padded footbeds; textile wrapped 2-inch high blocky heels with plastic heel tips and rubber/plastic outsoles. The applicable subheading for Style # S9070, Style # S13724 and Style # S13715, will be 6404.19.35, 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 sole’s 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 of the slip-on type; which does not have a foxing-like band wholly or almost wholly of rubber or plastics; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. We are returning the samples as 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