The tariff classification of footwear from China

NY L86273 July 18, 2005 CLA-2-64:RR:NC:SP:247 L86273 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Randy Scurlock Innovative Custom Brands, Int’l 1350 Broadway, Suite 1604 New York, NY 10018 RE: The tariff classification of footwear from China Dear Mr. Scurlock: In your letter dated July 5, 2005 you requested a tariff classification ruling for a youth’s size-13 shoe, identified as sample “THB-4700G” and an infant’s size 8 shoe identified as sample “THB-45521.” The two items are both athletic-type shoes with rubber/plastic material uppers that do not cover the ankle. Sample THB-4700G has a functionally stitched rubber/plastic upper, a five eyelet lace closure and a padded plastic tongue. The shoe also has a cemented and sewn-on unit-molded rubber/plastic bottom with sidewalls that overlap the upper around the shoe’s lower perimeter. Along with the fully assembled youth’s size 13 sample shoe, you have also provided samples of this same style but unassembled shoe’s upper with a separate, unassembled unit molded rubber/plastic bottom. Based on the examination of these submitted samples, we have determined that there is an overlap of the upper by the molded bottom sidewalls of a measurable vertical height of ¼- inch or more for just slightly less than 40% of the shoe’s lower perimeter. Generally, an overlap by a measurable height of ¼-inch, for less than 40% of the perimeter of a youth’s size shoe, is deemed not enough to constitute substantial encirclement of the upper by a foxing or a foxing-like band. In this regard, the instant sample shoe does not have a foxing or a foxing-like band. We note that at the time of importation, the actual footwear imported may be examined at the ports of entry, to verify these measurements. Sample THB-45521 has a functionally stitched rubber/plastic upper, a padded plastic tongue and two hook-and-loop closure straps across the instep. The shoe also has a cemented and sewn-on unit-molded rubber/plastic bottom with sidewalls that overlap the upper around the shoe’s lower perimeter. Along with the fully assembled infant’s size 8 sample shoe, you have also provided samples of this same style but unassembled shoe’s upper with a separate, unassembled unit molded rubber/plastic bottom. Based on the examination of these submitted samples, we have determined that there is an overlap of the upper by the molded bottom sidewalls of a measurable vertical height of 1/8th-inch or more for approximately 35% of the shoe’s lower perimeter. Generally, an overlap by a measurable height of 1/8th-inch, for less than 40% of the perimeter of an infant’s size shoe, is deemed not enough to constitute substantial encirclement of the upper by a foxing or a foxing-like band. In this regard, the instant sample shoe does not have a foxing or a foxing-like band. We note again, that at the time of importation, the actual footwear imported may be examined at the ports of entry, to verify these measurements. The applicable subheading for both these shoes, identified as sample THB-4700G (youth’s) and sample THB-45521 (infant’s), will be 6402.99.18, 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 measures over 90% rubber and/or plastics (including any accessories or reinforcements); which does not have a foxing or a foxing-like band applied or molded at the sole and overlapping the upper; and which is not designed to be a protection against water, oil, or cold or inclement weather. The rate of duty will be 6% 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