CLA-2-64:RR:NC:TA:347 E86657
TARIFF NO. 6402.99.70
Mr. John B. Pellegrini
Ross & Hardies
65 East 55th Street
New York, NY 10022-3219
RE: The tariff classification of footwear from China.
Dear Mr. Pellegrini:
In your letter dated July 26, 1999 you requested a reconsideration of NY E83224 issued on behalf of your client, Humberto Vidal, Inc. On July 8 1999. As you state, that ruling held that a boy’s shoe, with an outer sole and an upper of rubber/plastics, style H9545, exhibited a foxing-like band, (flb). In the case of the footwear which is the subject of this ruling, which has a unit-molded bottom, a flb is deemed to exist where the overlap of the upper by the bottom exceeds 1/4 inch. In HQ 088510 dated April 29, 1991, Customs held that for an overlap of 1/8 inch for infants and 3/16 inch for children’s shoes may possess a flb if the overlap substantially encircles the perimeter of the shoe. You suggest that the conclusion arrived at in NY E83224 is based upon an oversight in that an overlap of 3/16 inch was determined to exist (sufficient for a flb for children’s shoes). You now indicate that the subject merchandise is youths’ and boys footwear, sizes 12-4 and therefore requires an overlap of 1/4 inch to possess a flb.
Statistical Note 1., to Chapter 64, Harmonized tariff Schedule (HTS) states that for the purposes of this chapter:
(d) The term “footwear for women” covers footwear in American women’s size 4 and larger, whether for females or of types commonly worn by both sexes;
(e) The term “footwear for misses” covers footwear of American misses’ size 12-1/2 and larger but not as large as American women’s size 4, whether for females or of types commonly worn by both sexes;
(f) The term “footwear for children” covers footwear of American children’s size 8-1/2 and larger but not as large as the footwear described in statistical note 1(d) and 1(e).
For the purposes of this ruling, “children’s” footwear covers American size 8-1/2 up to and including American misses’ size 12.
You have not provided a sample nor evidence to substantiate the size range to be imported. This office retained the original sample submitted with NY E83224. This shoe is marked with a size sticker on the insole heel area and the bottom of the sole indicating the number 27. It is our understanding that this is a European size which corresponds to American children’s size 9-1/2. In this regard, an overlap of 3/16 inch is sufficient to establish the existence of a flb. This office disagrees with your assertion that the conclusion reached in NY 83224 regarding a flb was based upon an oversight. We further see no cause for reconsideration of this ruling. Should this shoe be imported in the size range indicated in your letter, an overlap of 1/4 inch would be necessary to establish the existence of a flb.
The applicable subheading for style H9545 in American children’s size 8-1/2 up to and including American misses size 12 will be 6402.99.70, (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, other, valued over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37.5 percent 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 this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 637-7089.
Sincerely,
Robert Swierupski
Director,
National Commodity
Specialist Division