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NY I82713




June 13, 2002

CLA-2-64:RR:NC:TA:347 I82713

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.70 ; 6405.90.90

Mr. Marc D. Torrence
V. Alexander & Co., Inc.
P.O. Box 291929
Nashville, TN 37214-3650

RE: The tariff classification of footwear from China

Dear Mr. Torrence:

In your letter dated May 29, 2002, on behalf of OshKosh B’Gosh, Inc., you requested a tariff classification ruling.

The two half pair samples that you have submitted are infant/toddler size girl’s shoes, identified as Style #203603 “Joy” and Style #205616 “Alexi” respectively.

Style #203603 “Joy” is a closed-toe, closed-heel shoe that does not cover the ankle and has an upper with a man-made textile material external surface. This infant’s size shoe has an approximately ½-inch wide textile ankle strap with a hook-and-loop closure that passes through a metal guide ring. The shoe also has a cemented-on unit-molded rubber/plastic outer sole/bottom, which overlaps the upper at the sole, all around the lower perimeter of the shoe. You have provided a lab report that indicates the height of the overlap is less than 1/8-inch on this infant’s size shoe, however, this applied unit-molded bottom does overlap the upper not only at the toe or heel but all around the shoe’s lower perimeter. You state that this shoe will be valued at $4.30 per pair.

Style #205616 “Alexi” is a closed-toe, closed-heel, slip-on shoe with a predominately plastic upper external surface area that also features a sewn-in velour textile fabric panel vamp and a plastic strap across the instep with two rows of decorative rhinestones. The outer sole is composed of a unit molded rubber/plastic material bottom to which a thin layer of textile material has been applied on the portion of sole below the ball of the foot. There is a central arch area of this rubber/plastic bottom that does not contact the ground and we do not consider the shoe to have an applied heel. You have submitted a laboratory report from Consumer Testing Laboratory for this shoe which found that textile material makes up 63.41% of the surface of the outer sole that is in contact with the ground, while rubber/plastics accounts for the remaining 36.59%. We will presume for the purposes of this ruling that the lab report measurements you have submitted are correct and therefore, based on Chapter 64, note 4(b), since textile accounts for the greatest surface area material in contact with the ground, the constituent material of this shoe’s outer sole shall be taken to be a textile material. The accuracy of the submitted surface area material measurements for this outer sole will be subject to verification by Customs at the time of importation.

The applicable subheading for the shoe, identified as Style #203603 “Joy” will be 6404.19.70, 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, or cold or inclement weather; which has neither open toes or open heels and is not a slip-on; in which the sole overlaps the upper other than at the toe or heel; 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 #205616 “Alexi” will be 6405.90.90, HTS, which provides for other footwear, other, other. The rate of duty will be 12.5% 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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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