The tariff classification of footwear from China

N015563 August 30, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Peter Jay Baskin Sharrets, 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 August 7, 2007, on behalf of your client GMA Accessories, Inc., you requested a tariff classification ruling. The submitted sample, identified as Style # FIL-1196, is a women’s shoe with a rubber/plastics material upper that does not cover the ankle and a rubber/plastic outer sole. You state that this shoe is constructed in one piece using an injection molding process and that it has numerous round holes over the front toe area and also vent-like openings along the sides of the upper. The shoe also has separately attached plastic straps, which are permanently attached to the upper by stitching and cementing. Two plastic material straps, approximately 3/8-inch wide and 1½-inches long, are secured at opposite sides of the upper and have plastic D-ring eyelets ends. A third separate plastic material strap that as you state, is approximately 3/8-inch wide and 14 ¾-inches long, is also sewn and cemented to the upper. It passes through the D-rings, crisscrosses three times over the top of the shoe at the instep and is secured at the side of the shoe by a hook-and-loop closure. We note that the separately attached plastic upper strapping is not a molded part of an otherwise one-piece molded plastic shoe with an included functional closure buckle, but is an added construction and styling feature of a sandal-like plastics shoe that is not produced in one piece by molding. The applicable subheading for the women’s shoe, identified as Style # FIL-1196, will be 6402.99.3165, 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 accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals 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