The tariff classification of footwear from China

NY L80034 October 14, 2004 CLA-2-64:RR:NC:SP:247 L80034 CATEGORY: Classification TARIFF NO.: 6402.91.60 ; 6402.99.18 ; 6402.99.60 Mr. Yakir Golan 67-116 Dartmouth St. Forest Hills, NY 11375 RE: The tariff classification of footwear from China Dear Mr. Golan: In your letter dated September 27, 2004 you requested a tariff classification ruling. You have submitted five half pairs of footwear samples that are identified and described below, and which you state will all be valued at less than $3.00 per pair. Style “TS-1” is an athletic type shoe that covers the wearer’s ankle. The shoe has a functionally stitched together rubber/plastic material upper with a plastic tongue, a lace closure and an adjustable plastic hook-and-loop ankle strap. The shoe also has a cemented and sewn-on unit molded rubber/plastic bottom that overlaps the upper at the sole by a vertical height of more than ¼-inch , all around the lower perimeter of the shoe. We consider this shoe to have a foxing-like band. Style “TS-4” is a child’s athletic type shoe that covers the wearer’s ankle. The shoe has a functionally stitched together rubber/plastic material upper with a textile tongue, a lace closure and two hook-and-loop type plastic straps across the instep. The shoe also has a unit molded rubber/plastic material bottom/outer sole that overlaps the upper at the sole by a vertical height of ¼-inch, all around the lower perimeter of the shoe. We consider this shoe to have a foxing-like band. Style “TS-3” is an athletic type shoe that does not cover the wearer’s ankle. The shoe has a functionally stitched together rubber/plastic material upper with a textile tongue and a lace closure with textile loop eyelets. The shoe also has a cemented-on rubber/plastic bottom, the sides of which overlap the upper at the sole by a vertical height of more than ¼-inch , all around the lower perimeter of the shoe. We consider this shoe to have a foxing-like band. Style “TS-5” is a girl’s open-toe, open-heel sandal with an all plastic external surface area upper that consists of a 1-inch wide strap across the toes with sewn-on plastic sequins, and at the back, a combination of side straps with an ankle strap that has a metal side buckle closure. The sandal also has a plastic footbed insole and a molded rubber/plastic wedge-like bottom/outer sole. The applicable subheading for the two shoes identified as Styles TS-1 and TS-4 will be 6402.91.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which covers the ankle; in which the upper’s external surface area measures over 90% rubber or plastics (including any accessories or reinforcements); which has a foxing or a foxing-like band applied or molded at the sole and overlapping the upper; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued not over $3 per pair. The rate of duty will be 48% ad valorem. The applicable subheading for the shoe identified as Style TS-3 will be 6402.99.60, HTS, which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area measures over 90% rubber or plastics (including any accessories or reinforcements); which has a foxing or a foxing-like band applied or molded at the sole and overlapping the upper; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued not over $3.00 per pair. The rate of duty will be 48% ad valorem. The applicable subheading for the sandal identified Style TS-5 will be 6402.99.18, 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; which is not designed to be a protection against water, oil or cold or inclement weather; and which does not cover the ankle. The rate of duty will be 6% ad valorem. With respect to your other submitted sample that you identified as Style “TS-2,” an over the ankle height, predominately rubber/plastic upper outdoor shoe with an outer sole composed in part of textile material, we are precluded at this time from issuing a ruling. In late 2003, Customs and Border Protection (CBP) advised the footwear importing community of our intent to reconsider certain published rulings concerning textile-soled footwear, and to initiate a notice and comment procedure pursuant to 19 U.S.C. 1625(c), proposing to revoke or modify one or more rulings. Upon further consideration, CBP has decided to seek the views of the World Customs Organization’s Harmonized System Committee before initiating the above-referenced notice and comment procedure. The Committee will be asked to examine certain sample footwear, to consider whether the textile material applied to rubber/plastic constitutes the constituent material of the outer sole, and to decide its classification. Although previously published rulings on footwear with textile soles (an “other” material) remain in effect, CBP does not intend, at this time, to issue prospective rulings on textile-soled footwear for outdoor use, and will also refrain from issuing rulings on footwear with outer soles of “other” materials of similar durability. Once the Harmonized System Committee has expressed its views and the notice and comment procedure has been completed, you may, if you wish, resubmit your request for a prospective ruling for this outdoor shoe. 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