The tariff classification of footwear from China

NY L87890 October 25, 2005 CLA-2-64:RR:NC:SP:247 L87890 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Ronald Balut Panalpina, Inc. 1776 on the Green 67 Park Place (Box 32NY) Morristown, NJ 07960 RE: The tariff classification of footwear from China Dear Mr. Balut: In your letter received September 29, 2005, on behalf of your client Elizabeth Pierce Olmstead M. D. Center for the Visually Impaired, you requested a tariff classification ruling. The submitted sample is a pair of open-toe, open-heel sandals with functionally stitched rubber/plastic uppers that do not cover the ankle, and rubber/plastic outer soles. The sandal has an adjustable hook-and-loop closure over the toes and a hook-and-loop strap closure at the ankle. The sandal does not have an upper of molded rubber/plastic straps or thongs, assembled to the sole by means of plugs (zoris) and therefore, it is precluded from classification under subheading 6402.20.00 (HTS), as you request. The applicable subheading for the submitted sandal (no style number indicated) 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. 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