The tariff classification of footwear from China

N040945 October 21, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Debbie Julkes-Penn Nine West Distribution Corp 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of footwear from China Dear Ms. Julkes-Penn: In your letter dated October 2, 2008 you requested a tariff classification ruling. The submitted half pair sample, identified as style name NEDIVA3, is a women’s slip-on, open heel shoe with a predominately rubber/plastic material upper that also includes a plastic strap accessory or reinforcement with a large metal buckle that is attached at the front above the toes. The shoe has a rubber/plastics outer sole and a 3-inch high heel. You state in your letter that the metal buckle has a PU (plastic) coating. However, upon examination, this office has determined that the component material which provides the plastic coated metal buckle with its essential character is metal. Therefore, the buckle on this sample shoe is of metal, not plastic. In your letter you also state that the buckle constitutes only approximately 7.75% of the upper external surface area. Based on your measurements, which we presume are accurate, this shoe has an upper with an external surface area that is over 90% rubber or plastics, including accessories or reinforcements. The applicable subheading for the women’s shoe, identified as style name NEDIVA3, will be 6402.99.3165, 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 cover the ankle; which does not have a foxing or 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/. 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