The tariff classification of footwear from China

N245115 September 6, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.91.9051 Ms. Lacy M. Merrell One Distribution Company, LLC 17777 Newhope Street Fountain Valley, CA 92708 RE: The tariff classification of footwear from China Dear Ms. Merrell: In your electronic ruling request submitted on August 13, 2013 you requested a tariff classification ruling. The submitted sample identified as model name “Skytop,” is a women’s lace-up high top sneaker with an outer sole of rubber or plastics. You provided a photograph of the sneaker as well as a statement which describes the textile material upper as being “completely covered with overlapping rows of plastic sequins.” You further state that these plastic sequins are ornamental (accessories or reinforcements) and excluded from the external surface area measurement of the upper, thereby making the upper textile material and classifiable under subheading 6404.19.9060, Harmonized Tariff Schedule of the United States, (HTSUS). We disagree with this suggested classification. The textile material upper of the sneaker is completely obscured by rows of rubber or plastic sequins. Consequently, rubber or plastics predominates as the constituent material having the greatest external surface area. The sneaker has a foxing or foxing-like band and an F.O.B. value over $12.00/pair. The applicable subheading for the women’s sneaker, model name “Skytop” will be 6402.91.9051, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; having a foxing or foxing-like band; not protective against water, oil, grease or chemicals or cold or inclement weather; valued over $12.00/pair: other: for women: other. The rate of duty will be 20% 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, Myles B. Harmon Acting Director National Commodity Specialist Division