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NY I87500




November 5, 2002

CLA-2-64: RR: NC: TA: 347 I87500

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.90

Ms. Melissa Weiss
Barthco
721 Chestnut Street
Philadelphia, PA 19106

RE: The tariff classification of footwear from China.

Dear Ms. Weiss:

In your letter dated October 21, 2002, on behalf of your client Nine West Inc., you requested a tariff classification ruling.

The two submitted samples are described as follows:

Style name ESCHERI is a woman’s open-toe, open-heel slip-on shoe. The shoe has an approximate 3-inch wide textile band upper, a padded insole, a leather heel strap, a 2 ½-inch wedge-type heel and a molded rubber/plastic/textile outsole. You have provided a laboratory report indicating that the textile-walking surface of the outsole accounts for 69.6% of the external surface area in contact with the ground.

Style name ESDAVINA is a woman’s open-toe, open-heel slip-on shoe. The shoe has an approximate 2 ¼-inch wide textile band upper, a padded insole, a 2 ½-inch wedge-type heel and a molded rubber/plastic/textile outsole. You have provided a laboratory report indicating that the textile-walking surface of the outsole accounts for 68.3% 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 the outsoles of these shoes indicates 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 outsole to be predominantly of textile material.

The applicable subheading for Style names ESCHERI and ESDAVINA, 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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