The tariff classification of footwear from China

NY L85738 June 27, 2005 CLA-2-64:RR:NC:SP:247 L85738 CATEGORY: Classification TARIFF NO.: 6402.99.70 Ms. Maria Elena Gomez G Bob Barker Co., Inc. 118 E. Jones St. Fuquay-Varina, NC 27526 RE: The tariff classification of footwear from China Dear Ms. Gomez: In your letter dated June 14, 2005 you requested a tariff classification ruling. The submitted half pair sample, identified as “Item# OSLIDE,” is a closed-toe, closed-heel, slip-on shoe with a predominately rubber/plastic material upper that does not cover the wearer’s ankle. The shoe’s upper has a textile material tape, approximately ¾-inches wide, that runs along the center of the vamp over the instep with textile mesh material borders and with textile mesh side quarter panels. You state that textile materials account for at least 20% of the external surface area of the upper. The shoe has a cemented-on, unit molded rubber/plastic bottom that overlaps the upper at the sole by a vertical height of at least ¼-inch or more around most of the shoe’s lower perimeter. We consider this shoe to have a foxing-like band. You have also informed this office by telephone that the shoe will be valued at over $3.50, but not over $6.50 per pair. The applicable subheading for the shoe, identified as “Item# OSLIDE,” will be 6402.99.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements), and which has 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 over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37.5% 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