CLA-2-64:S:N:N8:347-JG
William Julick
The Janel Group
147-27 175th Street
Jamaica, NY 11434
RE: The tariff classification of footwear from China.
Dear Mr. Julick:
In your letter dated September 30, 1993, which was received by
this office on October 19, 1993, on behalf of H.H. Brown Shoe Co.
Inc., you requested a tariff classification ruling.
Style 7438 "Playa" is a unisex hiking sandal with a leather upper and a
rubber/plastic sole. The front portion consists of two side pieces joined
with a hook and loop pull through closure. In addition it has a heel and
ankle strap also with hook and loop closure. We assume the value is over
$2.50 a pair.
The applicable subheading for Style 7438, in size 8 1/2 and above will
be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which
provides for footwear with outer soles of rubber, plastics, leather or
composition leather and uppers of leather, not covering the ankle, for men,
youths and boys. The duty rate will be 8.5 percent ad valorem.
The applicable subheading for Style 7438, in size 8 and under will be
6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which
provides for footwear with outer soles of rubber, plastics, leather or
composition leather and uppers of leather, not covering the ankle, for other
persons, valued over $2.50 a pair. The duty rate will be 10 percent ad
valorem.
Your inquiry does not provide enough information for us to give a
classification ruling on Style 9476 "Rio." Your request for a
classification ruling should include a lab measurement of the constituent
materials that comprise the external surface area of the upper. Note that
the parts we marked A, B and C are considered surface area excluding
accessories and reinforcements and are measured first. We have stapled C
together in the position it will be worn with the ankle strap closed to its
natural dimensions. It should be kept in this position for both
measurements. The entire area marked D is considered accessory/reinforcement
and is added back in the second measurement. When resubmitting the sample
include the complete lab report detailing the methodology.
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