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NY J83420




April 29, 2003

CLA-2-64:RR:NC:TA:347 J83420

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.70 ; 6404.19.35

Ms. Alice Liu
Atico International USA, inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of footwear from China

Dear Ms. Liu:

In your letter dated April 18, 2003 you requested a tariff classification ruling for two half pairs of shoes, one identified as a “boat shoe,” Item #C20C0535 and the other as a “ladies mule slipper,” Item #C20F0170.

Item #C20C0535 is a men’s loafer-like casual “boat shoe” with a functionally stitched plastic upper that does not cover the ankle, a three eyelet lace closure and an injection molded rubber/plastic bottom. The rubber/plastic bottom overlaps the upper at the sole by a vertical height of 1/4-inch or more, all around the lower perimeter of the shoe. We consider this shoe to have a foxing-like band. You informed this office by telephone that this shoe would be valued at $3.29 per pair.

Item #C20F0170 is a woman’s closed-toe, open-heel “mule slipper” with a fleece-type textile material upper and a cemented-on, molded rubber/plastic outer sole, which has a layer of textile fabric material adhered to it, but only in the recessed surface areas that do not contact the ground. The outer sole’s surface areas that do contact the ground consist of closely arrayed and molded-on patterns of raised rubber/plastic straight and zigzag lines, which are about 1/8-inch wide and protrude about 1/8-inch high. There is also a raised 1/2-inch wide rim portion of molded rubber/plastic that encircles the edges of the outsole and contacts the ground.

Note 4(b), Chapter 64, Harmonized Tariff Schedule of the United States (HTS) 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. Based on visual examination, this office regards the constituent material of the outer sole of this “mule slipper to be predominately of rubber/plastics.

The applicable subheading for the “boat shoe,” Item #C20C0535 will be 6402.99.70, 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 is not designed to be a protection against water, oil, or cold or inclement weather; which has a foxing-like band; 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 women’s “mule slipper,” Item #C20F0170 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 is not designed to be a protection against water, oil, or cold or inclement weather; 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.

We are returning the samples 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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