The tariff classification of footwear from China

N028948 June 10, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6401.99.8000 ; 6402.91.8051 Ms. Jane A. Sheridan Brown Shoe Company, Inc. 8300 Maryland Ave. St. Louis, MO 63105-3693 RE: The tariff classification of footwear from China Dear Ms. Sheridan: In your letter dated May 19, 2008 you requested a tariff classification ruling for a women’s shoe, pattern number P#92838 and a women’s boot, pattern number P#92841. Pattern P#92838, as you state, is a one piece injection molded PVC plastic upper clog-like fashion shoe with a closed toe and heel, that does not cover the ankle. The molded shoe upper has a thin, approximately ¼-inch wide PVC plastic trimming strip accessory or reinforcement that has been sewn around as edging for the open topline. The shoe is a slip-on and has an accentuated 1½-inch high arch, a separately defined heel and a separately cemented-on rubber/plastic outsole. Pattern P#92841 is a women’s over the ankle height fashion boot, approximately 7½-inches in height with, as you state, an injection molded PVC plastic lower foot portion that includes a clog bottom with a 1½-inch heel and a separately sewn-on, mostly rubber/plastics material shaft portion. The top of the boot shaft is made to be permanently folded over, so that it forms a 1½-inch wide textile material collar complete with large metal eyelet holes and a laced-in ribbon tie. Based on visual estimates, we have determined that the textile material topline collar with its metal eyelets accounts for 10% or more of the upper’s external surface area. The boot also has a slide fastener closure, a separately cemented-on rubber/plastic outer sole. It lacks a cold weather protective lining and it is not waterproof. You have informed this office by telephone that the boot will be valued over $6.50 but not over $12.00 per pair. The applicable subheading for the women’s one-piece molded clog-like fashion shoe, Pattern P#92838, will be 6401.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; other; not covering the ankle; not designed to be worn over or in lieu of other footwear as a protection against water, oil, or cold or inclement weather; with an upper that has an external surface area (including accessories or reinforcements) of over 90% rubber or plastics; and which does not have a foxing or foxing-like band. The rate of duty will be Free. The applicable subheading for the women’s fashion boot, Pattern P#92841, will be 6402.91.8051, HTSUS, which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which covers the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $6.50 but not over $12 per pair. The rate of duty will be 90 cents per pair plus 20% 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). 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