The tariff classification of footwear from China

NY L82344 February 17, 2005 CLA-2-64:RR:NC:SP:247 L82344 CATEGORY: Classification TARIFF NO.: 6404.19.35 ; 6404.19.50 Mr. John Kim Eui Man Kim Customs Brokers 177-17 150th Ave, Suite 203 Jamaica, NY 11434 RE: The tariff classification of footwear from China Dear Mr. Kim: In your letter dated February 2, 2005, on behalf of Vision Products Co., Inc., you requested a tariff classification ruling. You have submitted two footwear items. Style #3665 is an open-toe, open-heel slip-on sandal. The sandal has an upper consisting of a single, approximately 4-inch wide band-type textile material vamp, a textile fabric insole and a ¾-inch thick rubber/plastic bottom/outer sole. Style #7901 is a closed-toe, closed-heel “aqua’ shoe that is designed to wear while walking in water, or sand and surf on a beach, but it is not designed to keep the wearer’s foot dry. It has a stretch knit textile material upper and a molded rubber/plastic bottom with rubber/plastic sidewalls that overlap the upper at the sole by a vertical height of more than ¼-inch, all around the perimeter of the shoe. We consider this shoe to have a foxing-like band. You informed this office by telephone that the shoe will be valued at less than $3.00 per pair. The applicable subheading for the sandals, identified as Style #3665, 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 has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. The applicable subheading for the “aqua” shoes, identified as Style #7901, will be 6404.19.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer soles external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which does not have an open-toe or open-heel; which is a slip-on that has a foxing or a foxing-like band, wholly or almost wholly of rubber or plastics 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. 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