The tariff classification of footwear from China

NY K87363 July 19, 2004 CLA-2-64:RR:NC:SP:247 K87363 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Maria E. Julia Newport News, Inc. 711 Third Avenue, 4th Floor New York, NY 10017 RE: The tariff classification of footwear from China Dear Ms. Julia: In your letter dated June 24, 2004 you requested a tariff classification ruling. The submitted half pair sample, identified as Style/Item #S05-09-093, is a women’s open-toe, open-heel slip-on fashion shoe with a 4-inch high stiletto heel and a rubber/plastic outer sole. The upper consists of a crisscrossing stylized array of ¼-inch wide silver colored plastic material straps that feature numerous sewn-on decorative accessories of silver plastic sequins and clear plastic beads. You state that the shoe will be valued at over $11 per pair. The applicable subheading for this shoe identified as Style/Item #S05-09-093 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. 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