The tariff classification of footwear from China

N196497 January 10, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6403.99.9065 Ms. Antoinette McKnight American Shipping Company, Inc. 250 Moonachie Road, 5th Floor Moonachie, NJ 07074 RE: The tariff classification of footwear from China Dear Ms. McKnight: In your ruling request dated December 9, 2011 you requested a tariff classification ruling on behalf of your client, Amerimark Direct, LLC. The submitted half-pair sample identified as style P#246330/246327 is a women’s open toe/heel sandal with a rubber or plastics outer sole. The upper features two functional Velcro® leather closure straps at the instep and heel and a non-functional Velcro® leather strap at the vamp. You provided a laboratory analysis from “Guardian Laboratories Inc.” which identifies these leather closure straps as “accessories or reinforcements” when added back into the external surface area measurement of the upper. However, there is not an “add back” provision in heading 6403 to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), when calculating the external surface area of the upper. Additionally, the instep and vamp leather straps which would ordinarily be considered “accessories or reinforcements” because they cover upper material, i.e. textile, along with other leather upper components, are actually overlays which are stitched to a textile upper and lasted under and cemented to the top of the outer sole. Consequently, they provide structural strength and rigidity to the upper and thereby constitute upper surface material. We would only consider the leather heel strap to be an “accessory or reinforcement.” Therefore, we do not agree with the component material percentages stated in the lab report which excludes the leather instep and vamp straps from the external surface area measurement of the upper as “accessories or reinforcements,” thereby making the upper predominately textile (45.61% textile to 39.69% leather). When these leather straps are included in the upper’s external surface area measurement, the upper is predominately leather. The applicable subheading for the women’s sandal, style P#246330/246327 will be 6403.99.9065, HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of leather: with outer soles of rubber or plastics; not covering the ankle; other: not welt footwear; for other persons: valued over $2.50/pair: other: other: for women: other. The rate of duty will be 10% 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, Thomas J. Russo Director National Commodity Specialist Division