The tariff classification of footwear from China

NY M83748 June 14, 2006 CLA-2-64:RR:NC:SP:247 M83748 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Susan Morelli Converse Inc. One High Street North Andover, MA 01845 RE: The tariff classification of footwear from China Dear Ms. Morelli: In your letter dated May 22, 2006 you requested a tariff classification ruling. The submitted half pair sample, identified as Style “Targa 2.0,” is a women’s athletic-type shoe with a functionally stitched rubber/plastic material upper that does not cover the ankle. The shoe has a lace closure with a plastic hook-and-loop strap accessory that passes across the laces at the instep, a padded plastic tongue and a thin textile topline trim ankle collar. We will presume that the external surface area of this shoe’s upper is over 90% rubber/plastics. The shoe also has a cemented-on rubber/plastic outsole that overlaps the upper at the sides and toward the front of the shoe by a vertical height of at least ¼-inch or more. However, the ¼-inch or higher overlap accounts for an approximately 25% encirclement of the upper and there is no overlap at all to be found around the back half of the shoe. Generally, less than a 40% encirclement of the perimeter of a shoe by a band that overlaps the upper does not constitute substantial encirclement of the upper and no foxing or foxing-like band is presumed to exist. We do not consider the wave-like strip of sewn-on black plastic material around the sides and at the back of the shoe, with its lower portion lasted under and that you have marked with gold paint, to be a foxing or a foxing-like band. This pieced-in rubber/plastic material, sewn over and covering non-surface textile material linings, is an external surface area component material part of the upper. Therefore, this shoe does not have a foxing or foxing-like band. You state in your letter that the shoe will be valued at over $12 per pair. The applicable subheading for the shoe, identified as Style Targa 2.0, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; 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. 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/. 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