The tariff classification of footwear from Viet Nam

N174712 August 1, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.4060, 6403.99.6075, 6404.19.3560, 6404.19.9060 Ms. Gita Yao Milgram & Company, Ltd. 400-645 Wellington Montreal, Quebec, CA H3C OL1 RE: The tariff classification of footwear from Viet Nam Dear Ms. Yao: In your letter dated June 15, 2011 you requested a tariff classification ruling for four styles of footwear on behalf of your client, Salomon SAS. Although your ruling request letter identifies the submitted samples as products of Viet Nam, the submitted samples are marked “Made in China.” You stated in a subsequent communication with this office that all future production of these samples will take place in Viet Nam. The submitted half pair sample identified as style “B0976 RX Strap K,” is a girl’s open toe/heel sandal with a rubber/plastic outer sole. You identify the strap upper as synthetic (plastic) material backed by a light-weight micro-fiber material. There are two Velcro® hook and loop closure straps at the vamp and instep which have an external surface of textile material. Parts of these straps, i.e. the eyelet stays, are considered accessories or reinforcements and are included in the external surface area measurement of the predominately rubber/plastic upper because of the “add back” provision for accessories or reinforcements under subheading 6402.99.31, Harmonized Tariff Schedule of the United States (HTSUS). Please note that the rubber/plastic material under the eyelet stays is included in the external surface area measurement of the upper, as are the other parts of the straps which cover the foot. You suggest classification under subheading 6402.99.3171, HTSUS, which provides for in pertinent part; footwear having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics. We disagree with this suggested classification based upon the “add back” provision for accessories or reinforcements under this subheading, which when included, renders the external surface area of the upper less than 90 percent rubber or plastics. The applicable subheading for style “B0976 RX Strap K” will be 6402.99.4060, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: not having uppers of which over 90% of the external surface area (including accessories or reinforcements) is rubber or plastics: footwear with open toes or open heels: other: for women. The rate of duty will be 37.5% ad valorem. The submitted half pair sample identified as style “B1864 RX Core LTR M,” is described by you as a men’s “leisure/work” shoe with a rubber/plastic outer sole and an upper of leather. You provided an upper surface material breakdown of 152.1 cm leather and 31.8 cm synthetic (plastic). This closed toe/heel lace-up shoe which does not cover the ankle is not considered “work footwear” pursuant to Statistical Note 1.(a) to Chapter 64, HTSUS. Footwear of this type is designed to be worn in certain specific occupations, is not conducive to casual, dress or similar lightweight footwear and has special features to protect against hazards in the workplace. This shoe does not meet these criteria. The applicable subheading for style “B1864 RX Core LTR M” will be 6403.99.6075, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: not covering the ankle; other: other: other: for men, youths and boys: other: other: for men: other. The rate of duty will be 8.5% ad valorem. The submitted half pair sample identified as style “B1542 RX Break W” is described by you as a women’s open toe/heel “leisure” slipper with a rubber/plastic outer sole and a rubber/plastic upper with a textile mesh overlay. You state that the textile mesh on the upper’s surface is neither plausible nor essential and should not be considered upper material. However, when two or more component materials are both lasted under and cemented to the sole (as is the case in the instant matter), we include as the external surface area of the upper both components where visible regardless of material. Since the holes in the textile mesh are smaller than a collar button, the underlying rubber/plastic material is not included in the measurement of the external surface area of the upper. Consequently, the external surface area of the upper is textile and we disagree with your suggested classification under heading 6402, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics. The applicable subheading for style “B1542 RX Break W” will be 6404.19.3560, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber of plastics: not “sports” footwear; footwear with open toes or open heels; footwear that is not less than 10 percent by weight of rubber or plastics; other: for women. The rate of duty will be 37.5% ad valorem. The submitted half pair sample identified as style “B2006 Uma Trois” is described by you as a women’s boot with a rubber/plastic outer sole and an upper of textile materials. The boot is approximately 16 inches in height and has a slide fastener closure of its entire length on the medial side and an elastic gore on its lateral side. The boot does not have a foxing or a foxing-like band and is not protective against water, oil, grease or chemicals or cold or inclement weather. You provided an F.O.B. value over $12/pair. The applicable subheading for style “B2006 Uma Trois” will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber of plastics: not “sports” footwear; other: valued over $12/pair: for women. The rate of duty will be 9% 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