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NY F87043




May 24, 2000

CLA-2-64:RR:NC:TA:347 F87043

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.70 ; 6404.11.70

Ms. Debbie Moore
Global Transportation Services, Inc.
1930 Sixth Ave. So.
Seattle, WA 98134

RE: The tariff classification of footwear from China

Dear Ms. Moore:

In your letter dated May 11, 2000, on behalf of The Sportsmans Guide Inc., you requested a tariff classification ruling.

The two submitted half pair samples are described as follows:

Style JSK-2 – A below the ankle height “aqua sport” shoe, with an upper consisting of stitched together textile mesh stretch fabric and PVC plastic component parts. The shoe also has a lace-up instep with looped textile strap eyelets and a neoprene padded stretch textile heel cinch strap. You state that the upper is made from 91% PVC and 9% textile. From visual measurements, we have determined that the external surface area of the upper is, as you claim predominately plastics, however, it is also our observation that the percentage of textile material present on the upper’s external surface appears to be more than the 9% you indicate. We also note that this “aqua” shoe has a cemented-on, unit molded rubber/plastic cupsole bottom, the sides of which overlap the upper at the sole, by as much as ½-inch or more, all around the shoe. We consider this shoe to have a foxing-like band. You state that the shoe will be valued at $5.75 per pair.

Style 91514 - A below the ankle height athletic-type shoe, which is described by you as an “aqua sport” shoe, presumably designed for running along the beach, near the water line. In both function and appearance, it is very much like a jogging or running shoe. The shoe has a nylon textile upper, a neoprene padded textile ankle collar, a looped textile strap eyelet lacing system for tightening on the foot, and a closed up U-throat that has a sewn-in textile neoprene bootie-type instep insert instead of a tongue. The shoe also has a cemented-on, unit molded rubber/plastic cupsole bottom, the sides of which overlap the upper at the sole, by varying heights of between ¼-inch to as much as 1-inch, around most of the shoe’s lower circumference. We consider this shoe to have a foxing-like band. You state that the shoe will be valued at $6.60 per pair.

The applicable subheading for the shoe, identified as “Style JSK-2”, will be 6402.99.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements) or which has a foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37.5% ad valorem.

The applicable subheading for the shoe, identified as “Style 91514”, will be 6404.11.70, HTS, which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is “athletic footwear”; which has a foxing-like band; and which is valued over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37.5% 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 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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