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NY K86382




June 1, 2004
CLA-2-64:RR:NC:247: K86382

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.30

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

RE: The tariff classification of footwear from Brazil

Dear Ms. Sheridan:

In your letter dated May 18, 2004, you requested a tariff classification ruling for a woman’s open-toe, open-heel slide sandal identified as pattern number 16931-8. You state that the upper is plastic with a metal buckle and five metal stud ornaments (on each side). The sandal has a wood platform with an outsole made of rubber/plastic. The plastic upper overlaps the wood platform on each side and is attached to the sides of the platform by six of the metal nails (stud ornaments).

You ask, for external surface area measurements, whether to include the whole upper (including the metal stud ornaments as accessories or reinforcements) or only include the area of the upper that covers the sides and top of the foot (excluding the area at the side of the platform).

The Explanatory Notes to Chapter 64 of the Harmonized Tariff Schedules provides that for purposes of the classification of footwear in this chapter, the “Upper” is the part of the shoe or boot above the sole. However, in certain footwear with plastic moulded soles or in shoes of the American Indian moccasin type, a single piece of material is used to form the sole and either the whole or part of the upper, thus making it difficult to identify the demarcation between the outer sole and the upper. In such cases, the upper shall be considered to be that portion of the shoe which covers the sides and top of the foot.

As the subject footwear has an upper that is distinct and separate from the bottom platform and sole, and a clear line of demarcation is readily apparent, the whole upper (including the metal stud ornaments as accessories or reinforcements) should be included in external surface area determinations. The combination of the metal buckle and studs (included as accessories or reinforcements) account for more than 10 percent of the external surface area of the upper. You have provided a value of $7/pair for this style.

The applicable subheading for pattern number 16931-8 will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber/plastics, other, not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, other, footwear with open toes or open heels. The general rate of duty will be 37.5 percent 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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