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NY I83126




June 28, 2002

CLA-2-64:RR:NC:TA:347 I83126

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.60

Mr. R. Patrick Doyle
The Stride Rite Corp.
191 Spring St.
P. O. Box 9191
Lexington, MA 02420-9191

RE: The tariff classification of footwear from China

Dear Mr. Doyle:

In your letter dated June 13, 2002 you requested a tariff classification ruling.

The submitted half pair sample, identified as Style #B10471 “Crib Mary Jane” is an infant’s size shoe that does not cover the ankle, with a black shiny vinyl plastic material upper external surface area and a plastic hook-and-loop closure strap with some decorative textile embroidery. You have provided a lab report stating the total textile embroidery on the upper accounts for less than 5% of the upper’s external surface area. The shoe also has a 3/8th inch wide vinyl plastic sidewall band that is sewn and cemented onto the upper, and encircles and overlaps the upper at the sole by a height of approximately ¼-inch. We consider this shoe to have a foxing or a foxing-like band. The shoe also has a sewn-on rubber/plastic outer sole. In your letter you state that this shoe also represents your shoe Style #B10472, which is of identical construction and differs only in color. Your letter states that both shoes, Style #B10471 and Style #B10472, will be valued at $2.85 per pair.

Therefore, the applicable subheading for the submitted infant’s shoe, identified as Style #B10471 and also as Style #B10472 (difference is only color) will be 6402.99.60, Harmonized Tariff Schedule of the United States (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 a 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 not over $3.00 per pair. The rate of duty will be 48% 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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