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NY I84491





August 6, 2002

CLA-2-64: RR: NC: TA: 347 I84491

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.90

Ms. Jane A. Sheridan
Brown Show Company, Inc.
8300 Maryland Avenue
St. Louis, MO 63105-3693

RE: The tariff classification of women’s footwear from China.

Dear Ms. Sheridan:

In your letter dated July 22, 2002, you requested a tariff classification ruling.

The two submitted samples are described as follows:

Pattern #15862-1 is a woman’s open-toe, open-heel, slip-on shoe with an upper external surface area that you state is 84% textile and 16% plastic. The shoe features a 3/8-inch plastic toe loop, a 3/8-inch plastic instep strap, and a second approximately 2-inch wide elastic textile instep strap. The shoe also has a padded insole and a molded rubber/plastic outsole with a textile-walking surface, which you state, accounts for 56% of the external surface area in contact with the ground.

Pattern #14082-2 is a woman’s open-toe, open-heel, slip-on shoe with a padded insole, an approximate 2 ½-inch heel and a woven textile upper. The upper has an approximate ½-inch instep strap to which two ¼-inch side straps are attached and a second approximate 1¼-inch elastic textile strap that crosses over the top of instep. The shoe also has a padded insole and a molded rubber/plastic outsole with a textile-walking surface, which you state, accounts for 59% of the external surface area in contact with the ground.

Note 4 (b), Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), states that the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments. The Explanatory Notes to Chapter 64 HTS, offer the term “when in use” to the external surface area of the outer sole determination.

Visual examination of both sample outsoles reveals that they are composed of unit-molded rubber to which textile fabric has been adhered to the external surface in contact with the ground. This office regards the constituent material of the outer sole to be predominantly of textile material.

The applicable subheading for Pattern #15862-1 and Pattern #14082-2, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather, in which the upper’s external surface is predominately textile materials, in which the upper, by weight, predominately consists of fibers other than vegetable fibers or wool, and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% 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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