CLA-2-64:S:N:N8:347 891314
Jane Sheridan
Pagoda
1950 Craig Road
St. Louis, MO 63146
RE: The tariff classification of footwear from Indonesia
Dear Ms. Sheridan:
In your letter dated October 7, 1993, you requested a tariff
classification ruling.
You submitted samples of two shoes and one separate sole. The shoes are
women's high-top athletic shoes with unit molded plastic soles, not
considered to have foxing-like bands, and plastic uppers. Although the
uppers of the two shoes are almost identical in appearance, they have
substantial differences in construction. Pattern 24510W has a removable
textile bootie-like liner which shows through the throat where other, more
traditionally constructed shoes would have a tongue, through four open areas
in the sides, and above the top of the upper. The shoe can not be worn
without the liner, nor the liner, in normal use, without the shoe. Pattern
24538W has a non-removable bootie-like liner which has no sole and is
attached to the shoe upper at the toe and heel. In this shoe, the four areas
of the upper that were open on the other style, are filled in with clear
plastic sheets. Both shoes have textile pull tabs which we consider to be
external surface area of the upper (ESAU) where they are the only material
covering the foot, and accessories or reinforcements (A/R) where they are
covering other upper material. Both shoes have plastic A/R overlays on the
front of the liners. Neither liner has anything which permits us to
distinguish what portion of the liner could be considered to be tongue. By
your measurements, including A/R, Pattern 24510W has 24 percent ESAU of
textile, Pattern 24538W has 17 percent.
If they are valued over $3 but not over $6.50 per pair, the applicable
subheading for both styles will be 6402.91.70, Harmonized Tariff Schedule of
the United States (HTS), which provides for other footwear with outer soles
and uppers of rubber or plastics, other, covering the ankle, of which not
over 90 percent of the ESAU (including A/R) is rubber or plastics. The rate
of duty will be 90 cents per pair + 37.5 percent ad valorem. If valued
differently, the applicable subheadings will be 6402.91.60 through 6402.91.90
HTS depending on the actual value.
You state that you will be making Pattern 24538W with a bigger plastic
A/R overlay on the front of the liner. Because we do not issue rulings on
hypothetical shoes, we can not rule on that shoe unless we have a sample of
it, with a laboratory report of its ESAU.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport