CLA-2-64:RR:NC:TA:347 G82929
Ms. Nancy Carson
Amasia International, LTD.
34 Third Ave.
Burlington, MA 01803
RE: The tariff classification of footwear from China
Dear Ms. Carson:
In your letter dated October 30, 2000 you requested a tariff classification ruling.
The submitted half pair sample, that you have chosen to identify by the style name “ENIGMA,” is a woman’s shoe, which based on appearance and function, appears to have been designed for cold and inclement weather wear. In a telephone conversation with this office, you also stated that it is intended for cold and/or wet weather wear. This slip-on shoe has a combination two piece upper consisting of a clog-type unit molded, rubber/plastic shell bottom foot portion and a partially exposed, removable textile, man-made fleece lined and suede leather soled bootie insert portion. The textile bootie insert accounts for much of the shoe’s back upper external surface area, covering the wearer’s heel and the top of it is high enough to cover the wearer’s ankle. Additionally, as you point out, it also functions as the shoe’s inner sole. Based on visual measurement, we are able to determine that the external surface area of this shoe is predominately rubber and/or plastics. The shoe also has a molded rubber/plastic outer sole.
The applicable subheading for the shoe described above and identified by you as style “ENIGMA,” will be 6402.91.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and the outer sole’s external surfaces are predominately rubber and/or plastics; which is not "sports footwear”; which covers the ankle; in which the upper’s external surface area does not measure over 90% rubber and/or plastics (including any accessories or reinforcements); and which is designed to be a protection against water, oil, or cold or inclement weather. The rate of duty will be 37.5% ad valorem.
We are returning the sample as you requested.
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 212-637-7089.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division