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NY F88167




July 27, 2000

CLA-2-64:RR:NC:TP:347 F88167

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18, 6404.19.35, 6404.19.50, 6405.90.90

Ms. Alice Liu
Atico International USA, Inc.
P.O. Box 14368
Ft. Lauderdale, FL 33302

RE: The tariff classification of footwear from China.

Dear Ms. Liu:

In your letter dated June 16, 2000, you requested a tariff classification ruling.

You have submitted samples for five styles of shoes. You state that item #C20B1098 “Ladies Flat Shoes” has a mesh upper with a sequined floral design, and an EVA outer sole. This is a slip-on shoe with a closed toe and open heel. The upper is made up of textile fibers which have been completely coated or covered with rubber/plastic and therefore considered to be rubber/plastic as enumerated in Note 3(a) to chapter 64, Harmonized Tariff Schedule of the United States (HTSUS).

The applicable subheading for item #C20B1098 “Ladies Flat Shoes” will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics, not covering the ankle, which does not have a foxing or foxing-like band applied or molded at the sole and overlapping the upper, which is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 6% ad valorem.

You state that item #C20B1000 “Ladies Fashion Shoes” has a Hawaiian printed fabric upper with raffia trim, cork insole, and a thick EVA outer sole measuring from one inch to 1½ inches thick. This is a slip-on shoe with an open toe and heel. You state that item #C20B1111 “Ladies Flat Shoes (fabric covered)” has a V-strap thong style fabric upper decorated with a row of beads, and an EVA outer sole.

The applicable subheading for item #C20B1000 “Ladies Fashion Shoes” and #C20B1111 “Ladies Flat Shoes (fabric covered)” 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, grease or chemicals or cold or inclement weather, which has open toes or open heels, which is 10% or more by weight of rubber or plastics. The rate of duty will be 37.5% ad valorem.

You state that item #C20A0368 “Children’s Aqua Shoes” has a lycra and mesh upper with a hook and loop closure, and a TPR rubber/plastic outer sole. The design of the shoe allows over one inch of material to cover the back of the heel. In addition, a textile backstrap is also featured at the heel. The shoe has a closed toe and heel and features a foxing-like band that overlaps the upper by more than 3/16 of an inch. The shoe is valued at $1.80 per pair.

The applicable subheading for item #C20A0368 “Children’s Aqua Shoes” will be 6404.19.50, 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 has neither open toes or open heels, that is held to the foot with the use of laces or buckles or other fasteners, footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper, valued not over $3.00 per pair. The rate of duty will be 48% ad valorem.

You state that item #C20B1121 “Ladies Espadrille (thong style) Shoes” has a predominately raffia upper with vinyl edging, a jute bottom, and a rubber outer sole.

The applicable subheading for item #C20B1121 “Ladies Espadrille (thong style) Shoes” will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper’s external surface is predominately other than leather, composition leather, textile materials, rubber or plastics, in which there is a line of demarcation between the sole and the upper, and which is not disposable footwear that is designed for one time use. The rate of duty will be 12.5% 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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