The tariff classification of footwear from China

NY L85829 July 11, 2005 CLA-2-64:RR:NC:SP:247 L85829 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of footwear from China Dear Mr. Crago: In your letter dated June 22, 2005 you requested a tariff classification ruling. The submitted two half pair samples are both identified by Item #C020BA03977. They are both identically constructed women’s open-toe, open-heel sandals that differ only in the color scheme of their upper components; one is red and the other is white. Color differences alone do not normally effect classification. The sandal has a predominately rubber/plastic material upper of two “V” configured straps consisting of strung together acrylic jewel-like beads that end with a flat, ¼-inch wide braided weave of textile fiber strips visibly coated with an external layer of polyurethane plastic. The sandal upper also includes a rubber/plastic toe-thong piece and the ends of upper straps penetrate into and are secured under a plastic material insole. You state that this sandal has an EVA plastic material outer sole. The applicable subheading for the sandal, identified as Item #C020BA03977, 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. 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