The tariff classification of footwear from China

NY K87259 July 9, 2004 CLA-2-64:RR:NC:SP:247 K87259 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Michael R. Spano Michael R. Spano & Co., Inc. 190 McKee Street Floral Park, NY 11001 RE: The tariff classification of footwear from China Dear Mr. Spano: In your letter dated June 21, 2004, on behalf of your client Kenneth Cole Productions L. P., you requested a tariff classification ruling. The submitted half pair sample identified as style #51837 “Unlisted,” is a girl’s open-toe, open-heel platform sandal. The sandal has an upper consisting of two 1-1/4 inch wide straps with adjustable metal buckles. The straps are situated over the wearer’s foot, one crossing over the toes and the other over the instep. Both upper straps have external surface areas comprised of rows of woven pink, white and cream colored flat 1/8-inch wide strips that are made of a non-woven textile fiber material with a visible external layer of rubber or plastics. Note 3(a) in Chapter 64, Harmonized Tariff Schedule of the United States (HTS), states that for the purposes of this chapter, the terms “rubber” and “plastics” include woven fabrics or other textile products with an external layer of rubber or plastics visible to the naked eye. We consider the material of this sandal upper to have an external surface area that is over 90% rubber and/or plastic, with all accessories and reinforcements included. The sandal also has a foam padded plastic footbed insole, a wedge-type textile covered platform midsole and a cemented-on rubber/plastic outer sole. The applicable subheading for the sandal identified as style #51837 “Unlisted,” will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem. 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