The tariff classification of footwear from China

NY M86978 October 26, 2006 CLA-2-64:RR:NC:SP:247 M86978 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Jon Nelson Nordstrom, Inc. Customs Compliance Department 1617 Sixth Ave. Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of footwear from China Dear Mr. Nelson: In your letter dated October 2, 2006 you requested a tariff classification ruling. The submitted half pair sample, identified as style “Tandy-Fab,” is a girl’s open-toe, closed heel sandal-type shoe with a cemented-on rubber/plastic outer sole. The shoe has a pink woven textile material upper that also includes numerous, round, sewn-on shiny pink plastic sequin disks. The plastic sequins on this shoe upper do not overlap each other. They are considered to be accessories or reinforcements that merely overlay and enhance, but do not completely coat or cover the underlying woven fabric of the textile external surface area upper material. The shoe also a removable textile lace-like ribbon tied around the ankle and a 2-inch high rubber/plastic heel-wedge midsole with jute rope side facings. We note that since this shoe has a predominately textile material upper, with accessories or reinforcements excluded, the classification you have suggested under subheading 6402.99.18 is not correct. The applicable subheading for the shoe, identified as style “Tandy-Fab,” will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open-toes or open-heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% 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