The tariff classification of footwear from China

NY L84571 May 27, 2005 CLA-2-64:RR:NC:SP:247 L84571 CATEGORY: Classification TARIFF NO.: 6405.90.90 Ms. Melissa Fox Barthco International, Inc. 5101 S. Broad St. Philadelphia, PA 19112 RE: The tariff classification of footwear from China Dear Ms. Fox: In your letter dated April 25, 2005, on behalf of Nine West, Inc., you requested a tariff classification ruling. The submitted half pair sample identified as style name “O-BanyanX5,” is a women’s open-toe, open-heel, toe thong sandal with a “Y” configured strap upper. The external surface of the upper consists of numerous glass, wood and rubber/plastic beads, buttons and jewel-like stones that completely cover and obscure all the underlying textile material onto which they are sewn. Therefore on this sandal, the numerous glass and wood beads and the rubber/plastic buttons and plastic jewel-like stones are more than just accessories or reinforcements as defined in Note 4(a) to Chapter 64, HTS. They will be considered to constitute the external surface area materials of the upper. For footwear classification purposes, the material of the upper is taken to be the constituent material having the greatest external surface area, excluding accessories and reinforcements. You have provided an independent lab report, indicating that the external surface area of the upper (ESAU) of this sandal is 84.51% glass and wood, 14.50% rubber/plastic and .99% leather. The sandal also has a leather faced footbed midsole and a cemented-on, rubber/plastic outer sole. The applicable subheading for this sandal identified as style name “O-Banyan X5” will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear, other, other. The duty rate will be 12.5% 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