CLA-2-64:RR:NC:TP:347 G88499
Mr. Robert T. Stack
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901
RE: The tariff classification of a woman’s rubber/plastic shoe from China.
Dear Mr. Stack:
In your letter dated March 19, 2001, written on behalf of your client, Avon Products Inc., you requested a tariff classification ruling.
You have submitted a sample of a woman’s shoe, “Comfort Stretch Slingback,” #PP218945, a slip-on shoe with an open toe and heel, and a plastic outer sole. You state that the upper of this shoe is made up of nylon/spandex fabric and a polyurethane plastic side and heel strap. You also state that the external surface area of the upper (ESAU) is predominated by the plastics material. Therefore, we agree with your contention that this shoe has an upper of predominately rubber/plastics but not over 90% rubber/plastics for purposes of chapter 64, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for “Comfort Stretch Slingback” #PP218945 will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which not over 90% of the external surface area is rubber or plastics, footwear with open toes or open heels. The rate of duty will be 37.5% 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 212-637-7089.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division