The tariff classification of footwear from China

NY M87740 November 14, 2006 CLA-2-64:RR:NC:SP:247 M87740 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Irina Parker Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10120-1196 RE: The tariff classification of footwear from China Dear Ms. Parker : In your letter received October 18, 2006 you requested a tariff classification ruling. The submitted sample, identified as the “High Heel Thong” with reference number PP #397407, is a women’s open-toe, open-heel, slip-on shoe with an approximately 2-inch high spike heel. The shoe has a rubber/plastics material upper consisting of a triangular shaped vamp portion with a toe-thong and strap-like ends that extend at the sides of the foot and are lasted under a padded rubber/plastic insole. The surface area of the upper also features accessories or reinforcements consisting of a several large multicolored “stones” mounted in settings on chain-link bands. You have provided an independent lab report, stating that the “stones” are made of an acrylic based plastic and that with all accessories and reinforcements included, this shoe has an upper external surface area that is over 90% rubber/plastic. The shoe also has a cemented-on rubber/plastic outer sole. The applicable subheading for the shoe, identified as the “High Heel Thong” with reference number PP #397407, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that your merchandise will be classified in 6402.99.31 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only. We are returning the sample as you requested. 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