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NY K81231




December 1, 2003

CLA-2-64:RR:NC:SP:247 K81231

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.30 ; 6404.19.35

Ms. Connie Freeman
Joseph Bonvissuto Inc.
DBA Freight Expediters
6920 Engle Road, Suite II
Middleburg Heights, OH 44130

RE: The tariff classification of footwear from China

Dear Ms. Freeman:

In your letter dated November 13, 2003, on behalf of Soutport International Inc., you requested a tariff classification ruling.

You have submitted three half pair samples of girl’s sandal-type shoes.

Item #8167 is an open-toe, open-heel, slip-on, toe-thong strap upper girl’s sandal with a predominately plastic (not textile) external surface area upper (ESAU) . The plastic material upper has a row of decorative glass rhinestone jewels stitched along the center of its two plastic material V-straps. Therefore, based on our visual measurements, we have determined that the glass jewels account for well over 10% of the external surface area of the upper and that the ESAU is not over 90% rubber/plastics with all accessories and reinforcements included. The sandal also has a rubber/plastic midsole and a cemented-on rubber/plastic outer sole.

Item #8121 is a child’s open-toe, open-heel sandal with an all textile material upper that has a plastic side buckle heel strap closure. The sandal also has a molded rubber/plastic bottom/sole.

The applicable subheading for the girl’s sandal, identified as Item #8167, will be 6402.99.30, 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 does not measure over 90% rubber or plastics (including any accessories or reinforcements); and which has open toes or open heels. The duty rate will be 37.5% ad valorem.

The applicable subheading for the child’s sandal, identified as Item #8121, 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 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.

Your inquiry does not provide enough information for us to give a classification ruling on the submitted child’s sandal identified as Item #1801. You state in your letter that this sandal has a 100% rubber/plastic upper, but the submitted item has an upper external surface area consisting of a back section that is of plastic straps and a front vamp surface area that has both textile material edgings and what appears to be a woven natural straw material portion with textile embroidery. Your request for a classification ruling should include an accurate external surface area percentage measurement of the rubber/plastics, textile and natural straw (?) material components that comprise the surface area of the upper. In your total 100% ESAU measurement findings, the floppy textile flower ornament and the textile thread floral embroidery is to be excluded. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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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