The tariff classification of footwear from China

NY L81954 February 2, 2005 CLA-2-64:RR:NC:SP:247 L81954 CATEGORY: Classification TARIFF NO.: 6402.99.14 Mr. Roger J. Crain Customs Science Service, Inc. 11901 Reynolds Avenue Potomac, MD 20854-3334 RE: The tariff classification of footwear from China Dear Mr. Crain: In your letter dated January 17, 2005, on behalf of Payless ShoeSource Worldwide, you requested a tariff classification ruling. The submitted half pair sample, identified as style “Airwalk Swell” Lot #40581, is a one-piece molded plastic upper, plastic soled slip-on clog-like sandal. The molded plastic upper incorporates two wide bands with plastic buckle closures. The external surface area of the upper with all accessories and reinforcements included is over 90% rubber and/or plastics. The applicable subheading for the molded sandal, identified as style “Airwalk Swell” Lot #40581, will be 6402.99.14, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with outer soles and uppers of rubber or plastics; which does not cover the ankle; which has an upper with an external surface area that measures over 90% rubber or plastics (including any accessories or reinforcements); 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 is a sandal and/or similar footwear of plastics, produced in one piece by molding. The duty rate will be 3% 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