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NY M86737




October 13, 2006

CLA-2-64:RR:NC:SP:247 M86737

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.30 ; 6402.99.80

Ms. Melissa Fox
Barthco International Inc.
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of footwear from China

Dear Ms. Fox:

In your letter dated September 15, 2006, on behalf of Nine West, Inc., you requested a tariff classification ruling for two half pair samples of women’s shoes with rubber/plastic soles and uppers that do not cover the wearer’s ankle.

Style “Firstmate” is a closed-toe, open-heel shoe with a functionally stitched upper comprised of both rubber/plastics and textile materials, with rubber/plastics being the predominant external surface area upper material. The shoe also has open vented side panels, two rubber/plastic hook-and-loop closure straps over the instep and a molded rubber/plastic bottom that overlaps the upper with a foxing-like band. You state in your letter that textile materials account for more than 10% and rubber/plastics material account for over 50% of the external surface area of the upper. Since this shoe has an open-heel, the classification you have suggested is not correct.

Style “Funjet” is a closed-toe, closed-heel, slip-on shoe with a functionally stitched upper comprised of both rubber/plastics and stretch textile materials. You state in your letter that rubber/plastics is the predominant external surface area upper material. The shoe has open vented side panels, a hook-and-loop strap fastened to the side of the ankle that is not a functional closure and a molded rubber/plastic bottom that overlaps the upper with a foxing-like band. Textile material accounts for more than 10% of the external surface area of the upper. You state in your letter that this shoe will be valued at over $6.50 but not over $12 per pair.

The applicable subheading for the shoe identified as Style “Firstmate” will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTSUS), 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 rate of duty will be 37.5% ad valorem.

The applicable subheading for the shoe identified as Style “Funjet” will be 6402.99.80, HTSUS, 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); which has a foxing or a foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper ; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $6.50 but not over $12.00 per pair. The rate of duty will be 90 cents per pair plus 20% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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).

Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of some of the merchandise described above. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that merchandise currently classified in HTS 6402.99.30 will be classified in HTS 6402.99.40 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only. The tariff provisions for the other merchandise described above are unchanged in the 2007 tariff. 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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