The tariff classification of footwear from China

NY K86613 June 21, 2004 CLA-2-64:RR:NC:SP:247 K86613 CATEGORY: Classification TARIFF NO.: 6404.20.40 Mr. Jeffrey J. Walton Sears Roebuck & Co. 3333 Beverly Road. D5-254B Hoffman Estates, IL 60179 RE: The tariff classification of footwear from China Dear Mr. Walton: In your letter dated June 1, 2004 you requested a tariff classification ruling. The submitted half pair sample, identified as style name “Wendy,” Item #41491, is a woman’s open-toe, open-heel, slip-on fashion shoe. It has a shiny black, predominately textile material external surface area upper (ESAU) with sewn-on clear plastic vinyl edges and a stitched-on vinyl plastic bow accessory piece over the vamp. You have provided an attached “footwear form,” stating that the external surface area of the upper is 57% textile and 43% plastics. The shoe also has an ornate 3-inch high platform-type heel, partially composed of clear glass-like spheres, and a flat composition leather outer sole with a rubber/plastic lift. You have provided the component material weight breakdown percentage measurements on a separate production form, which states that this shoe by weight is 45.8% rubber and plastics, 3% fabric (textiles), 12.60% leather, 21% metal and 17.6% cardboard. Based on your submitted weight breakdown, this shoe is presumed to be not over 50% by weight of textiles plus rubber and plastics materials. The applicable subheading for the women’s shoe, style name “Wendy,“ Item #41491, will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately leather or composition leather; in which the shoe, by weight, is not over 50% as a total of textile, rubber and plastics materials; and which is valued over $2.50 per pair. The rate of duty will be 10% 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