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NY H85328





September 4, 2001

CLA-2-64:RR:NC:TA:347 H85328

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18 ; 6402.99.70

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

RE: The tariff classification of footwear from China

Dear Mr. Crain:

In your letter dated August 15, 2001, on behalf of your client BCNY International, Inc., you requested a tariff classification ruling.

The submitted two half pair samples are a little girls open-toe, open-heel side buckle sandal, identified as style “Peppermints Popcorn, Lot No. 12886” and a girls below the ankle height lace-up walking shoe, identified as style “Coasters Popcorn, Lot No. 12854,” both with predominately plastic material uppers and rubber/plastic outer soles. The external surface areas of both these shoe’s uppers are comprised entirely of functionally stitched together shiny or smooth plastic component material pieces and textile component pieces coated and covered externally with plastic “popcorn” like beads and/or a shiny plastic glitter-like material. In your letter you state that the metal buckle accounts for only about 5% of the upper surface. Therefore, we consider both these shoes to have uppers with over a 90% plastic external surface area. We also note that the girls lace-up walking shoe has a cemented-on molded rubber/plastic cupsole bottom that overlaps the upper at the sole by varying heights of about ¼-inch to as much as ½-inch, all around the shoe’s lower perimeter. We consider this shoe to have a foxing-like band. Since you have not provided a value for this lace-up shoe, we will presume for classification purposes that it will be valued at over $3.00 but not over $6.50 per pair.

The applicable subheading for the child’s side buckle sandal, identified as style “Peppermints Popcorn” 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.

The applicable subheading for the child’s (girls) shoe, identified as style “Coasters Popcorn” will be 6402.99.70, 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 measures over 90% rubber or plastics (including any accessories or reinforcements); which has a foxing or foxing-like band applied or molded at the sole and overlapping the upper; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued, we presume, 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.

We are returning the samples 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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