The tariff classification of footwear from China

NY K87402 July 19, 2004 CLA-2-64:RR:NC:SP:247 K87402 CATEGORY: Classification TARIFF NO.: 6405.90.90 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 30, 2004 you requested a tariff classification ruling. The submitted half pair sample identified as Style/Item #S05-09-074 is a women’s open-toe, open-heel slip-on shoe with a 3½-inch high spike heel. The shoe has an upper with an external surface area consisting of, as you state, patent PU plastic, kidskin leather and woven jute textile rope materials. The front vamp portion of this sandal-like upper consists of various leather, textile and plastic straps that are lasted under a cardboard insole, cross over the toes and are secured to each other by a leather yoke with four metal rivets. The upper also features a ¾-inch wide PU plastic heel strap. You provide a copy of an “Interim Footwear Invoice” which indicates that rubber and/or plastics materials make up the greatest external surface area of the upper (excluding accessories and reinforcements). Based on visual estimates, we will agree with you that this women’s high heel shoe has an upper that is predominately of rubber/plastics. You state that the shoe has a “bonded (composition) leather” outer sole and that it will be valued at over $7 per pair. The applicable subheading for this women’s shoe, identified as Style/Item #S05-09-074, will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for Other footwear, other, other. The rate of duty will be 12.5% 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