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NY H88383





March 18, 2002

CLA-2-64:RR:NC:TA:347 H88383

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18 ; 6404.19.35

Ms. Melissa B. Weiss
Barthco International, Inc.
721 Chestnut St.
Philadelphia, PA 19106

RE: The tariff classification of footwear from China

Dear Ms. Weiss:

In your letter dated February 28, 2002, on behalf of Nine West, Inc., you requested a tariff classification ruling.

The two submitted shoe samples are described as follows:

Sample NW-DAYBREAKS3 – A woman’s open-toe, open-heel, slip-on sandal with a functionally stitched, leopard print embossed plastic upper consisting of a ¾-inch wide plastic V- shaped strap and a stitched-in plastic toe-thong. The sandal also features adjustable metal side buckle rings, decorated with a row of rhinestones. The plastic upper strap is looped around and through the metal rings, covering most of their metal surface with plastic. You have not provided an actual external surface area percentage measurement for this sandal’s plastic upper with all the metal and decorative rhinestone accessories included. However, based on a visual examination, we will presume that for classification purposes, the metal and rhinestone surface materials on this upper account for less than 10% of this sandal upper’s external surface area. The actual surface area material percentages for this sandal upper should be verified by Customs at the time of entry. The sandal has a rubber/plastic outer sole.

Sample NW-JUSTBEACHY – A woman’s open-toe, open-heel, V-strap upper sandal, consisting of a plastic material toe-thong piece that is joined to a thin, approximately ¼-inch wide strap upper decorated with small rhinestones. This thin, single strap upper has an external surface area of bundled textile material threads arranged in a zigzag pattern, making textile this upper’s single greatest external surface area constituent material. We note that this textile material strap upper also features a single row of plastic rhinestones that are securely attached on top of its textile external surface, but they do not completely cover it and merely serve to enhance its appearance as decorative accessories. The sandal has a flat rubber/plastic outer sole.

The applicable subheading for the sandal, identified as sample NW-DAYBREAK3, 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 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 sandal, identified as sample NW-JUSTBEACHY, will be 6404.19.35, HTS, which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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