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August 27, 1999

CLA-2-64:RR:NC:TA:347 E85779

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.35

Mr. John A. Bessich
Follich & Bessich
33 Walt Whitman Road, Suite 204
Huntington Station, NY 11746

RE: The tariff classification of footwear from China

Dear Mr. Bessich:

In your letter dated August 10, 1999, on behalf of Steve Madden, Inc., you requested a tariff classification ruling.

The submitted sample, identified by you as style “Krazy”, is a woman’s slip-on, open-heel, 3-inch high platform wedge shoe. The upper consists of four, 7/16-inch wide criss- crossing straps, with external surfaces consisting of tightly woven polypropylene strips. Our measurements indicate that the individual strips, which are folded repeatedly along their lengths and crimped, are approximately 2 mm in width. Additionally, the shoe has a cemented-on rubber/plastic outer sole.

You state as your submitted conclusion for this ruling request, that the external surface area of this shoe’s upper is 100% rubber and/or plastics and therefore the shoe is classifiable under “HTSUS subheading 6402.99.18.” This classification is incorrect, since it is based on an erroneous external surface material determination. You consider the external surface area of the upper to be “plastic” because, as you state, the material of the upper is a woven fabric of polypropylene plastic strips. However, HTSUS heading 5404 provides in part for strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5mm to be considered a man-made fiber. Therefore, in as much as the individual polypropylene strips comprising the woven external surface material of this shoe are well under 5mm in width, this shoe is considered to have a textile material upper and not a plastic one.

The applicable subheading for the shoe, style “Krazy”, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

We are returning the sample as you requested.

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 Richard Foley at 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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