The tariff classification of footwear from China

NY L82892 April 4, 2005 CLA-2-64:RR:NC:SP:247 L82892 CATEGORY: Classification TARIFF NO.: 6402.91.40 ; 6402.99.18 Ms. Patty Kittel Target Customs Brokers, Inc. 1000 Nicollet Mall Minneapolis, MN 55403 RE: The tariff classification of footwear from China Dear Ms. Kittel: In your letter dated March 10, 2005, on behalf of your client Mervyn’s, you requested a tariff classification ruling. The two footwear samples you have submitted are a girl’s pink, infant size slip-on moccasin-type shoe that does not cover the ankle and a boy’s infant size “cowboy boot” that does cover the ankle. Style #T22644T/2 is a girl’s infant size 3, pink moccasin shoe that has a functionally stitched plastic (you state polyurethane) material upper and a rubber/plastic outer sole. Style #T22633T/1 is a boy’s infant size 1, “cowboy boot” that has a functionally stitched plastic (polyurethane) material upper with a hook-and-loop closure that functions along the back of the shaft and the heel. The boot also has a separately sewn-on polyurethane outer sole. The applicable subheading for the moccasin-type shoe, Style #T22644T/2, will be 6402.99.18, Harmonized Tariff Schedule of the United States (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; and which does not cover the ankle. The rate of duty will be 6% ad valorem. The applicable subheading for the infant size “cowboy” boot, Style #T22633T/1, will be 6402.91.40, 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 samples 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