The tariff classification of footwear from China

NY M83389 May 30, 2006 CLA-2-64:RR:NC:SP:247 M83389 CATEGORY: Classification TARIFF NO.: 6403.99.20 Mr. Peter Jay Baskin Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of footwear from China Dear Mr. Baskin: In your letter dated May 9, 2006, on behalf of your client Wolverine World Wide, Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as Hush Puppies Style “Teak”, is a women’s open-toe, open-heel sandal type shoe with a leather upper that has a metal buckle side strap closure and that does not cover the ankle. The shoe also has a rubber/plastic outer sole and heel lift, a leather faced and foam rubber/plastic cushioned insole that covers the entire underfoot, and a 3½-inch high wedge heeled wood platform midsole base. The applicable subheading for the shoe identified as Hush Puppies Style “Teak” will be 6403.99.20, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is made on a base or platform of wood; and which has an inner sole. The duty rate will be 8 % ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Your inquiry does not provide enough information for us to give a classification ruling on footwear sandals for which you have provided only a sample of the wood platform base with its rubber/plastic outer sole and small leather heel pad cushion, plus a diagram illustrating the proposed construction and material composition of the upper. Your request for a classification ruling should include an actual complete sample of these sandals. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. For your information, we do agree with you, that footwear made on a base or platform of wood is considered to have an inner sole, only if almost the entire underfoot area, from the heel to the toe, is covered by the insole. 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