The tariff classification of footwear from China

NY L82705 March 3, 2005 CLA-2-64:RR:NC:SP:247 L82705 CATEGORY: Classification TARIFF NO.: 6402.91.40 Mr. Erik D. Smithweiss Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue 25th Floor New York, NY 10022-4877 RE: The tariff classification of footwear from China Dear Mr. Smithweiss: In your letter dated February 11, 2005, on behalf of your client BBC International Ltd., you requested a tariff classification ruling. The submitted half pair sample is a girl’s pink and white color outdoor boot that is identified as the “Cinderella” Moon Boot, Pattern No. FWN12256RZPRN/Spec No. K5S-0785.” This cold weather winter boot is approximately 8 inches in height and has a functionally stitched plastic material upper with an external surface area that is over 90% rubber/plastics. It has a thick, man-made textile fleece lining, a frontal zipper closure along the shaft of the boot and a sewn-on, unit molded rubber/plastic cupsole bottom with sidewalls. The sidewall of the molded cupsole bottom is less than 3 centimeters high when measured from the top of the outer sole. In addition, we do not consider this boot to have a foxing-like band because a gap exists between the bottom edge of the upper and the top of the outer sole, behind the sidewall of the molded rubber/plastic bottom. The boot also feature colorful red lights imbedded in the plastic bottom that flash with movement and a decorative textile “pom-pom” that is attached to the eyehole of zipper. The textile pom-pom ornament is excluded from the upper as a “loosely attached appurtenance.” The applicable subheading for the girl’s boot identified as the “Cinderella” Moon Boot, Pattern No. FWN12256RZPRN/Spec No. K5S-0785”, will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s and the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; in which the top of the upper covers the ankle; in which the upper’s external surface area is over 90% rubber and/or plastics after every accessory and reinforcement present is included as part of the upper’s external surface; which does not have a foxing-like band; and which has an upper entirely of stitched construction down to 3 centimeters or less from the top of the outer sole. The rate of duty will be 6% 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