The tariff classification of footwear from China

N144555 February 23, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 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 January 13, 2011 you requested a tariff classification ruling on behalf of your client, Connors/White Mountain Footwear. This ruling is being issued based upon the results of a laboratory analysis provided by you on the submitted sample. This information may be verified at the time of importation. The submitted sample identified as style #W13241 “Sonoma Elisa,” is a pair of women’s closed toe/closed heel slip-on “flat” shoes of two piece construction. You provided a “Report of Laboratory Analysis” from your sister company Customs Laboratory Services, LLC, the results of which show the uppers to consist of plastic-coated textile material which is “plastic” for tariff classification purposes. Attached to the vamp of each shoe is a large plastic flower which was determined to be an “accessory” and excluded from the external surface area measurement of the uppers pursuant to Note 4(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS). This accessory was added back in when determining the applicable subheading. The separately attached molded rubber/plastic outer soles overlap the uppers by ¼ of an inch or more around 20.8 percent of the perimeter of each shoe, which is not substantial enough to constitute a foxing or foxing-like band. The shoes are not protective against water, oil, grease or chemicals or cold or inclement weather. The applicable subheading for style #W13241 “Sonoma Elisa,” will be 6402.99.3165, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for women. 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division