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February 12, 1999

CLA-2-64:RR:NC:TA:347 D87177

CATEGORY: CLASSIFICATION

TARIFF NO. 6402.99.18, 6402.99.30

Ms. Roman Tekle
Fritz Companies, Inc.
P.O. Box 92641
Los Angeles, CA 90009-9901

RE: The tariff classification of footwear made in China.

Dear Ms. Tekle:

In your letter dated January 13, 1999 you requested a classification ruling on behalf of your client, Dynasty Footwear. You have submitted samples of two shoes with outer soles and uppers of rubber or plastics. Style CE551, “Dragonfly” and Style CE964 “Butterfly” are women’s platform sole sandals with uppers consisting of a plastic strap over the instep. The upper features textile embroidery in the form of a dragonfly on style CE551 and a butterfly on style CE964. Both embroidery patterns are prominently displayed on the front of the upper. The butterfly is outlined in textile material with substantial areas of embroidered textile material and plastics visible within the butterfly outline. The dragonfly, while somewhat smaller than the butterfly, is also outlined in textile material with substantial areas of embroidered textile material and plastics visible within the dragonfly outline.

While the textile embroidery does not constitute external surface area of the upper (ESAU) for these shoes, it is considered accessory or reinforcement as described in Note 4(a), Chapter 64, Harmonized Tariff Schedule of the United States, (HTS). You have not provided percentage measurements for the component materials of the esau for style CE551 “Dragonfly” We consider everything within the perimeter of the closed-in embroidery wings to be textile material, while the inside area of the insect’s head and body are plastic.. In this regard this shoe does not have an upper of which over 90 percent of the esau (including accessories or reinforcements) is rubber or plastics.

The applicable subheading for style CE551 “Dragonfly” will be 6402.99.30, (HTS) which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, other, footwear with open toes or open heels. The rate of duty will be 37.5 percent ad valorem.

Counsel for the importer has provided a percentage measurement for the component materials which make up the esau for style CE964 “Butterfly”. This analysis indicates that plastics accounts for 94.41 percent of the esau for this shoe. The substantial plastic areas within the wings are considered plastics, while the insect’s body is counted as textile. We are issuing this ruling based on the accuracy of this information. Based on this measurement, this shoe has an upper of which over 90 percent of the esau (including accessories or reinforcements) is rubber or plastics.

The applicable subheading for style CE964 “Butterfly” will be 6402.99.18, (HTS) which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which over 90 percent of the esau, including accessories and reinforcements is rubber or plastics, other, The rate of duty will be 6 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 637-7089.

Sincerely,

Robert Swierupski
Director,

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