CLA-2-64:RR:NC:TA:347 I86330
Ms. Cindy Hazlet
Skechers USA
225 Manhattan Beach Blvd.
Manhattan Beach, CA 90266
RE: The tariff classification of footwear from China
Dear Ms. Hazlet:
In your letter dated September 23, 2002 you requested a tariff classification ruling.
The submitted half pair sample, style number 35056 indicated, is a woman’s open-toe, open-heel slip-on casual shoe with an upper consisting of crisscrossing 3/8-inch wide textile material straps that you state are made of “rope” but which, nevertheless, is still considered to have a textile material upper for footwear classification purposes. This sandal-type shoe also has a 2-inch high platform wedge rubber/plastic, textile material faced midsole and a rubber/plastic outer sole.
The applicable subheading for this shoe, identified as style number 35056, will be 6404.19.35, Harmonized Tariff Schedule of the United States (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.
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,
National Commodity
Specialist Division