The tariff classification of footwear from China

NY K88830 September 17, 2004 CLA-2-64:RR:NC:SP:247 K88830 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Melissa Fox Barthco International, Inc. 721 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of footwear from China Dear Ms. Fox: In your letter dated August 23, 2004, on behalf of your client Nine West, Inc., you requested a tariff classification ruling. The submitted half pair sample identified as “style TIEITUP” is a women’s slip-on boot approximately 15 inches high. The boot has a predominately stretch knit textile material upper external surface area that includes most of the upper’s shaft portion covering the wearer’s calf, plus a lower leather material foot portion that accounts for most of the instep and the back of the heel. It also has a sewn-on, one inch wide leather pull-up strap that is situated down the entire back length of the textile shaft and a one inch wide decorative instep strap leather accessory with a metal buckle that may be adjusted for fit if desired, but it does not serve as a functional closure that needs to be undone to remove this boot. The boot also has a cemented-on unit molded rubber/plastic bottom/outsole that overlaps the upper by a vertical height of less than ¼-inch. We do not consider this boot to have a foxing or a foxing-like band and we will presume for the purposes of this ruling that this boot is not designed to be protective. The applicable subheading for the women’s boot identified as “style TIEITUP” 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 is not designed to be a protection against water, oil or cold or inclement weather; which is of the slip-on type; which does not have a foxing or a foxing-like band wholly or almost wholly of rubber or plastics; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% 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