CLA-2-64:CO:CH:JJB:D10 D82743
Joanne Balice
CBI Distributing Corp.
2400 W. Central Road
Hoffman Estates, Illinois 60195-1930
RE: The tariff classification of a women's shoe from China
Dear Ms. Balice:
In your letter dated September 9, 1998, you requested a
classification ruling of a women's shoe from China.
You included a sample shoe designated as style number 15990.
It is a women's platform sneaker style of shoe, below the ankle.
It has an upper whose external surface area is almost entirely of
plastic with the exception of a thin textile top line. The
molded rubber sole, which includes the platform part of the shoe,
significantly overlaps the upper around the entire circumference
of the shoe, more than 1/4 of an inch by our measurement.
Therefore, we consider this shoe to have a foxing-like band. You
stated that the value for this shoe will be $7.90 per pair.
The applicable subheading for this women's shoe, designated
as style number 15990, will be 6402.99.80, Harmonized Tariff
Schedule of the United States (HTS), which provides for other
footwear with outer soles and uppers of rubber or plastics: other
than sports footwear, zoris, and footwear incorporating a
protective metal toe cap: not covering the ankle: having uppers
whose external surface area is less than 90 per-cent of rubber or
plastic including accessories and reinforcements or which has a
foxing or a foxing-like band applied or molded at the sole and
overlapping the upper: which is not protective footwear: which
does not have open toes or open heels and is not slip-on type
footwear or has a foxing-like band: and which is valued over
$6.50 but not over $12.00/pair. The duty rate will be 90 cents
per pair plus 20% of the value.
This sample shoe is not marked with the country of origin,
but you stated that, at the time of importation, the shoes will
be legally marked.
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,
Larry Shirk
Acting Port Director
Port of Chicago