The tariff classification of footwear from China

NY K85424 May 7, 2004 CLA-2-64:RR:NC:SP:247 K85424 CATEGORY: Classification TARIFF NO.: 6405.20.30 Mr. Roger J. Crain Customs Science Services, Inc. 11901 Reynolds Avenue Potomac, MD 20854-3334 RE: The tariff classification of footwear from China Dear Mr. Crain: In your letter dated April 20, 2004, on behalf of Seacross Trading Co., you requested a tariff classification ruling. The submitted half pair sample identified as style “MontegoBay Club Rhonda” is a women’s platform espadrille shoe with a closed-toe, open-back “cotton” fabric textile upper that has a wrap-around ankle lace strap. The shoe also has a wedge-type, platform jute midsole and an outer sole surface consisting of two large jute fiber rope panels surrounded by and enclosed within rubber/plastic edging borders, which all contact the ground. You have provided lab report measurements, stating that the material of the outer sole having the greatest area in contact with the ground is 54% jute and 46% rubber/plastics. Therefore, as per Note 4(b) of Chapter 64, Harmonized Tariff Schedule of the United States (HTS), this shoe is considered to have an outer sole that is of jute fiber rope, which is the constituent material mostly in contact with the ground. The applicable subheading for the shoe identified as style “MontegoBay Club Rhonda” will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the outer sole’s external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which there is a line of demarcation between the sole and the upper; and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (linings not included). The rate of duty will be 7.5% 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