The tariff classification of footwear from China

N071537 August 21, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3171 Mr. Roger Crain Harmonized Tariff Services LLC 11901 Reynolds Avenue Potomac, MD 20854-3334 RE: The tariff classification of footwear from China Dear Mr. Crain: In your letter dated August 6, 2009 you requested a tariff classification ruling on behalf of Payless ShoeSource Worldwide, Inc. for an infants shoe identified as “Teeny Toes Mary Jane with Multi-Colored Flowers (Lot No. 73152; SR No. 3301909C5). You have submitted a sample of an infant’s size 4 shoe with an outer sole and upper of rubber/plastics. The shoe has a hook & loop closure strap over the instep and a vamp decorated with rubber/plastics flowers. You describe the material of the outer sole as plastic-coated textile material. Harmonized Tariff Schedule of the United States (HTSUS), Chapter 64, Note 3(a) provides that for purposes of this chapter the terms “rubber” and “plastics” include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purposes of this provision, no account should be taken of any resulting change of color. In this regard the outer sole is rubber or plastics. The sewn-on outer sole overlaps the upper by approximately 3/8” around the entire perimeter of the shoe. You contend that the shoe does not have a foxing or foxing-like band. T.D. 83-116 dated June 22, 1983 provides the position of Customs and Border Protection (CBP) regarding foxing and foxing-like bands. As you note, a foxing is a strip of material which is separate from the sole and upper. The shoe at issue does not have a foxing. There is no trade understanding or commercial designation for the term “foxing-like band.” For classification purposes under the HTSUS, CBP applies the following guidelines: The term “foxing-like” applies to that which has the same, or nearly the same appearance, qualities or characteristics as the foxing appearing on the traditional sneaker or tennis shoe. A foxing-like band need not be a separate component. A foxing-like band may or may not secure the joint between the sole and upper. A foxing-like band must be applied or molded at the sole and must overlap the upper. A foxing-like band must encircle or substantially encircle the entire shoe. A foxing-like band may be attached by any means. Unit molded footwear is considered to have a foxing-like band if a vertical overlap of ¼ inch or more exists from where the upper and the outsole initially meet, measured on a vertical plane. If this vertical overlap is less than ¼ inch, such footwear is presumed not to have a foxing-like band. Subsequent to the publication of T.D. 83-116, CBP has ruled that smaller sized footwear may have a foxing-like band if a vertical overlap of less than ¼ inch exists (HQ088510 dated April 29, 1991). Specifically, infant’s size footwear may have a foxing-like band if a vertical overlap of 1/8 inch exists and this overlap substantially encircles the entire shoe. Although the outer sole overlaps the upper by more than 1/8 inch on an infants size shoe, this office agrees that the shoe does not have a foxing-like band due to the language of T.D. 83-116, specifically stating that a foxing-like band must be applied or molded at the sole and must overlap the upper. Since the overlap of the upper is neither applied at the sole nor molded at the sole, it does not constitute a foxing-like band. The applicable subheading for the infants shoe identified as “Teeny Toes Mary Jane with Multi-Colored Flowers (Lot No. 73152; SR No. 3301909C5) will be 6402.99.3171, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band and not protective, other: other. The rate of duty will be 6 percent 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