The tariff classification of footwear from China

NY L89238 December 15, 2005 CLA-2-64:RR:NC:247: L89238 CATEGORY: Classification TARIFF NO.: 6402.99.30, 6404.19.35 Ms. Ruth Texeira Columbia Sportswear Company 14375 N.W. Science Park Drive Portland, OR 97229 RE: The tariff classification of footwear from China Dear Ms. Texeira: In your letter dated December 1, 2005 you requested a tariff classification ruling for two styles of sandals. You have submitted samples of Style BY4523 “Youth Mantus” and Dev. S7MF16472 “Perpetua II.” Style BY4523 “Youth Mantus” is a sandal with an outer sole and upper of rubber or plastics. The heel is open and there is a hook & loop closure strap around the heel to secure the footwear to the foot. The unit-molded rubber/plastics sole has sidewalls that overlap the upper by more than ¼ inch. You have supplied a lab report indicating that the overlap of the upper by the sole is in excess of 60 percent of the perimeter of the shoe. In this regard the overlap substantially encircles the sandal and is a foxing or foxing-like band. The applicable subheading for Style BY4523 “Youth Mantus” will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, other; not covering the ankle; having uppers of which over 90% rubber and/or plastics (including any accessories or reinforcements); having a foxing or a foxing-like band, other, footwear with open toes or open heels. The rate of duty will be 37.5% ad valorem. Dev. S7MF16472 “Perpetua II” is a sandal with an outer sole of rubber or plastics and an upper of textile material. The shoe has an elasticized lace which tightens by means of a cinch closure and a heel strap secured by means of a plastic buckle. The heel is open. The applicable subheading for Dev. S7MF16472 “Perpetua II” will be 6404.19.35, HTS, which provides for footwear with outer soles of rubber or plastics and uppers of textile material, other, footwear with open toes or open heels. The rate of duty will be 37.5 percent 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