The tariff classification of footwear from China

NY L80761 December 1, 2004 CLA-2-64:RR:NC:SP:247 L80761 CATEGORY: Classification TARIFF NO.: 6402.91.80 Ms. Shawna Wang 800 North Sepulveda Blvd El Segundo, CA 90245 RE: The tariff classification of footwear from China Dear Ms. Wang: In your letter dated November 11, 2004 you requested a tariff classification ruling. The submitted half pair sample identified as Style #N30129 is a women’s slip-on boot, approximately 14 inches high. The boot has a functionally stitched upper with an external surface area that is predominately of rubber/plastics. The external surface area of the upper (ESAU) of this boot is, as you state, mostly a polyurethane plastic covered textile material that has areas of “textured protrusions or napping” where uncoated textile fabric with napped fibers is evident and can be felt by touch. Based on visual estimate, we have determined that uncoated textile fiber material accounts for more than 10% of the external surface area of this boot’s upper. You have informed this office that the boot will be valued at about $8.00 per pair. The applicable subheading for the women’s boot identified as Style #N30129 will be 6402.91.80, 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 does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $6.50 but not over $12 per pair. The rate of duty will be 90 cents per pair plus 20% 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