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NY H82598




July 17, 2001

CLA-2-64:RR:NC:TA:347 H82598

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Mr. Roger J. Crain
Customs Science Services, Inc.
11901 Reynolds Ave.
Potomac, MD 20854-3334

RE: The tariff classification of footwear from China

Dear Mr. Crain:

In your letter dated June 21, 2001, on behalf of your client Impo/Chilis International, Inc., you requested a tariff classification ruling.

The submitted half pair sample, style name “Vanna,” is as you state a woman’s open-toe, open-heel fashion shoe, with an upper consisting of a clear plastic strap with decorative plastic rhinestone accessories mounted across the instep and a thin wraparound plastic strap at the ankle. In your letter you state that the five plastic rhinestone accessories are mounted on top of metal settings with metal corner prongs and are joined together by metal chain links. When you measured the external surface area of the upper, with all accessories and reinforcements included, you found that the metal prongs, links and rings accounted for approximately 3% of the upper’s external surface. We agree with your contention that the perpendicular sides of the metal settings for the plastic rhinestones in this mounted configuration should not be included as external surface. You also state that the small metal closure buckle on the ankle strap accounts for about an additional 2% of the surface. Based on your measurements, which we will presume are accurate, this high heeled shoe has an upper with an external surface area that is over 90% plastics. The shoe also has a rubber/plastic outer sole and a 3-inch high heel.

Therefore, the applicable subheading for this shoe, identified as style name Vanna, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% 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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