The tariff classification of footwear from China

N206280 March 26, 2012 CLA-2-64:OT:RR:NC:N4:447 Mr. Curtis Dong The Topline Corporation 13150 SE 32nd Street Bellevue, WA 98005 TARIFF NO.: 6402.99.4960 RE: The tariff classification of footwear from China Dear Mr. Dong: In your letter dated February 14, 2012 you requested a tariff classification ruling for an “espadrille” wedge sandal. The submitted half-pair sample identified as “reference material #C205J065-1” is an open toe/closed heel espadrille shoe with an outer sole and upper of predominately rubber or plastics. You state that the upper consists of cellular polyurethane to which a “non-reinforcing” textile mesh is bonded. Plastic glitter is then applied to the polyurethane areas between the textile mesh, exposing very little of the textile mesh. The glitter, which is both visible and tactile on the surface, is so extensive that it constitutes a significant portion of the external surface area of the upper. As such, the shoe has an upper of rubber or plastics for tariff purposes. In addition to the textile mesh, there is textile elasticized gore at the top of the vamp, textile edging at the top line and forefoot, a textile brand tag and a textile embroidered label at the heel. You contend that these textile components (which include accessories or reinforcements), constitute 9.6 percent of the external surface area of the upper. However, the small portion of textile mesh surrounding the plastic glitter which is visible on the surface of the shoe is considered esau. Consequently, all of the upper textile material accounts for more than 10 percent of its external surface area. The shoe also features a combination rubber or plastics wedge-heel and mid-sole which is covered with textile material. The applicable subheading for the women’s espadrille shoe, “reference material #C205J065-1” will be 6402.99.4960, Harmonized Tariff Schedule of the United States (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 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; other: footwear with open toes or open heels; other: other: for women. The rate of duty will be 37.5 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, Thomas J. Russo Director National Commodity Specialist Division