CLA-2-64:RR:NC:TA:347 G81666
Ms. Jenny Davenport
Wal Mart Stores, Inc.
702 SW 8th St.
Bentonville, AR 72716-8023
RE: The tariff classification of footwear from China
Dear Ms. Davenport:
In your letter received September 19, 2000 you requested a tariff classification ruling.
The submitted half pair sample, identified as “Style #6526, Exposition,” which you state is a “youth/boys slip on athletic shoe” made only in sizes 11.5-3 and which does not cover the ankle. You provide information with your submission, asserting that you offer comparable shoes of this style for misses/girls. This slip-on shoe has an upper consisting of stitched together leather, textile and plastic material component parts and features two elasticized textile side panels and a completely sewn-in padded textile instep portion, which resembles but is not a U-throat opening with a tongue. You have provided upper external surface area percentage measurements that indicate this shoe has a predominately leather upper with all accessories and reinforcements excluded. These lab measurements found that even when the textile instep portion is included in the external surface area upper (ESAU) measurement, as it should be since we do not consider this feature to be a tongue, the upper’s surface consists of 40.9% leather, 32.4% plastic and 26.7% textile materials. The shoe also has a molded rubber/plastic bottom which overlaps the upper at the sole. You state that this shoe will be valued at $6.55 per pair.
The applicable subheading for the shoe, identified as Style #6526, “Youth/Boys Exposition” will be 6403.99.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for men, youths and boys. The rate of duty will be 8.5% 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