CLA-2-64:RR:NC:SP:247 L86136
Ms. Shawn Michael Gibson
Chesta Co., Inc.
93 West Columbus Street
Pickerington, OH 43147
RE: The tariff classification of footwear from China
Dear Ms. Gibson:
In your letter dated July 7, 2005 you requested a tariff classification ruling.
The submitted sample, identified as Item #TCJ-2010, is a pair of women’s closed-toe, open-heel casual slip-on shoes with a woven textile mesh material upper of plastic monofilament fibers that you identify as of ”PVC mesh.” The textile mesh fabric material upper is decorated with rows of glass beads and plastic sequins. The shoe also has a rubber/plastic insole and a cemented on rubber/plastic “EVA” material outer sole. We note that this shoe has a predominately woven, man-made fiber textile fabric upper and your suggested classification under 6402.99.18, HTS, is not applicable.
The applicable subheading for this shoe, identified as Item #TCJ-2010, 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