CLA-2-64:RR:NC:TA:347 C89594
Ms. Carole Barenbaum
The Chadwick Group
2604 East Dempster St.
Des Plaines, IL 60016
RE: The tariff classification of footwear from China
Dear Ms. Barenbaum:
In your letter dated June 30, 1998 you requested a tariff classification
ruling.
The submitted samples are two, size 3 hi-top infant's shoes, your model
numbers "FS2567" and "FS2568", which both have predominately plastic uppers,
metal eyelet lace closures and cemented-on unit molded rubber/plastic outer
soles. Model "FS2567" has an upper with an external surface area that is all
plastic. Model "FS2568" has a textile image of a little bear embroidered on its
upper external surface and this together with the eight metal eyelets also
present, accounts for at least 10% or more of the upper's external surface area
when all accessories and reinforcements are included. You also provide two
separate rubber/plastic bottoms, which you identify as outsoles "JC-25" and
"JC-17", that are identical to the actual outsoles present on the two completed
shoes to be classified. You state that either sole may be used to complete
these shoes. By our measurements, both these unit molded rubber/plastic bottoms
will overlap the sample shoes' uppers at the sole by approximately 3/16 inch,
but only at the front and around the heels, and by less than 1/8 inch for the
remainder of the shoes' perimeters. This accounts for less than a 40%
encirclement by an overlap of 1/8 inch or more on both these infant size shoes.
We do not consider either shoe to have a foxing-like band.
The applicable subheading for the shoe, model "FS2567", will be
6402.91.4075, Harmonized Tariff Schedule of the United States (HTS), which
provides for footwear, in which both the upper's and the outer sole's external
surface is predominately rubber and/or plastics; in which the top of the upper
covers the wearer's ankle; in which the upper's external surface is over 90%
rubber and/or plastics (including any accessories and reinforcements); which
does not have a foxing-like band; and which has an upper made entirely of
stitched construction from a point 3 centimeters or less above the top of the
outer sole. The rate of duty will be 6% ad valorem.
The applicable subheading for the shoe, model "FS2568", will be
6402.91.6090, HTS, which provides for footwear, in which both the upper's and
outer sole's external surface is predominately rubber and/or plastics; in which
the top of the upper covers the wearer's ankle; in which the upper's external
surface is not over 90% rubber and/or plastics with all accessories and
reinforcements included; which is not designed to be a protection against water,
oil, or cold or inclement weather; and which is valued, we presume, at $3.00 per
pair or less. The rate of duty will be 48% 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 212-466-5890.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division