The tariff classification of footwear from India

NY K86625 June 16, 2004 CLA-2-64:RR:NC:SP:247 K86625 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Alan Siegal Genghis Khan Freight Services Inc 161-15 Rockaway Boulevard Suite 306 Jamaica, NY 11434 RE: The tariff classification of footwear from India Dear Mr. Siegal: In your letter dated June 4, 2004, on behalf of Barganza Inc., you requested a tariff classification ruling. The submitted sample identified as style 61-6814S is a women’s open-toe, open-heel slip-on sandal with a tubular plastic toe-thong piece and a predominately textile material upper external surface. The textile material external surface area of the upper has numerous decorative colored plastic button accessories sewn on, which cover but do not obscure the underlying textile surface. The sandal also has a flat rubber/plastic outer sole and a rubber/plastic heel. The applicable subheading for the sandal identified as style 61-6814S 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 (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The duty rate will be 37.5% ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the other women’s open-toe, open-heel sandal that you identify as “style 61-68141L,” which has a textile upper and a leather outer sole and also a lot of decorative plastic buttons. Your request for a classification ruling for this sample shoe must include a breakdown of all component materials by weight. The classification and duty rate for this shoe is determined by the total weight of all the textile and the rubber and plastic material components present (as a percentage of the total weight) in the shoe. Provide actual, accurate component material weight percentage breakdowns (not estimates), possibly obtained from an independent lab analysis. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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