CLA-2-64:RR:NC:TP:347 E83224
Mr. John B. Pellegrini
Ross & Hardies
Park Avenue Tower
65 East 55th Street
New York, NY 10022-3219
RE: The tariff classification of rubber/plastic footwear from China.
Dear Mr. Pellegrini:
In your letter dated June 10, 1999, written on behalf of your client, Humberto Vidal, Inc., you requested a tariff classification ruling for two shoes, a man’s “work shoe,” style #FG5605, and a boy’s “casual shoe,” style #H9545.
You state that style #FG5605 is a man’s six eyelet, lace-up work boot which covers the ankle. The shoe has a rubber/plastic upper and outer sole. You state that the upper is entirely of rubber/plastic except for the metal eyelets which you state represent less than 10% of the external surface area of the upper (ESAU). You also state that the boot bottom is made up of the outsole and a separate piece which simulates a welt and overlaps the upper by less than 1/4 of an inch. This boot does not feature a foxing-like band since we do not consider welt strips to be foxing-like bands for tariff purposes. The applicable subheading for style #FG5605 will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper and outer sole’s external surface is rubber and/or plastics, which covers the wearer’s ankle, in which the upper’s external surface is over 90% rubber and/or plastics including accessories and reinforcements, which does not have a foxing or foxing-like band applied or molded at the sole and overlapping the upper, which is not protective footwear. The rate of duty will be 6% ad valorem.
You state that style #H9545 is a boy’s three eyelet, lace-up casual shoe which does not cover the ankle. You state the shoe has a rubber/plastic upper and outer sole. You state the upper is entirely of rubber/plastic, but for the metal eyelets which represent less than 10% of the external surface area of the upper (ESAU). You also state that the shoe has a unit-molded bottom which overlaps the upper by less than 3/16 of an inch. This shoe does possess a foxing-like band since the unit molded sole overlaps the upper by more than 3/16 of an inch. The shoes in sizes 6 through 11 are valued at $3.95 per pair and sizes 12 through 14 are valued at $4.35 per pair. The applicable subheading for style #H9545 will be 6402.99.70, HTS, which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper, which is valued over $3.00 but not over 6.50 per pair. The rate of duty will be 90 cents per pair plus 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 212-637-7089.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division