The tariff classification of footwear from China

N059821 May 14, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.4060 Ms. Brenda Bodnar Nine West Footwear Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of footwear from China Dear Ms. Bodnar: In your letter dated May 5, 2009 you requested a tariff classification ruling. The submitted half pair sample, identified as style name LUCID3, is a women’s slip-on, open-toe shoe with a predominately rubber/plastic material upper that also includes a large, approximately 2-inch square golden yellow metal buckle-like accessory or reinforcement attached at the front of the vamp above the toes. You state in your letter that this solid plate metal buckle accessory or reinforcement has a glued-on rubber/plastic material panel, which overlays most of the buckle’s center portion. Upon examination, this office has determined that based on factors such as bulk, quantity, weight and value, the component material which provides this metal buckle partially covered with a rubber/plastic material its essential character is the metal. Therefore, the buckle-like accessory or reinforcement on this shoe sample is of metal, not rubber/plastics. Based on a visual estimate, since you do not provide any external surface area upper material measurements, we have determined that this shoe has an upper with an external surface area of not over 90% rubber or plastics, including accessories or reinforcements. The shoe has a rubber/plastics outer sole and a 3-inch high wedge-type platform heel. The applicable subheading for the women’s shoe, style name LUCID3, will be 6402.99.4060, 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 is not "sports footwear"; which does not cover the ankle; in which the upper’s external surface area is not over 90% rubber or plastics (including accessories or reinforcements); which is not designed to be protective against water, oil grease or chemicals or cold or inclement weather; and which has open-toes or open heels. 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/. 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