CLA-2-64:RR:NC:TA:347 H84066
Mr. Harvey Arias
Romika USA, Inc.
8730 NW 36th Ave.
Miami, FL 33147
RE: The tariff classification of footwear from Italy
Dear Mr. Arias:
In your letter dated July 19, 2001 you requested a tariff classification ruling for four half pairs of children’s sandals with plastic uppers and plastic soles, and a child’s size textile material shoe upper with a partially sewn-on textile underfoot closed bottom. These five footwear items are identified by an article designation and are describe below. We consider the submitted textile shoe upper to be a “formed upper” for classification purposes.
Article 30 is a child’s open-toe, open-heel slip-on sandal with a plastic upper and outer sole, which has been produced in one piece by molding.
Article Surf/1 is a child’s closed-toe, closed-heel slip-on shoe, with a plastic upper perforated with numerous holes and a plastic outer sole, which has been produced in one piece by molding and which does not cover the ankle.
Article 195/8 is a child’s plastic upper, plastic soled strap sandal with a plastic side buckle closure, which has been produced in one piece by molding and which does not cover the ankle.
Article 466/4 is a child’s open-toe, open-heel slip-on sandal with a molded rubber/plastic bottom and a predominately plastic upper consisting of a single separately cemented-on wide plastic strap vamp and an elasticized textile back heel strap. From visual measurements, we have determined that the textile material heel strap accounts for at least 10% or more of the upper’s external surface area.
Article 8623 is a child’s size textile external surface material “formed upper” that has a textile material underfoot sewn to the upper, but not sewn all the way around the bottom of the upper (the bottom back heel portion is covered but not stitched closed). In determining whether an upper is “formed” one of the factors we look to is whether the bottom of the upper is closed. GRI 2(a) provides that any reference in a heading to an article shall be taken to include reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It also applies to articles, which are entered unassembled or disassembled, provided that only simple assembly operations are involved. We consider the sewing of the back portion of the underfoot to the upper upon importation to be a “simple assembly” operation. Therefore, we consider this sample shoe upper to be “constructively assembled” for GRI 2(a) purposes and to have a closed bottom. Chapter 64, U.S. Note 4(a), Harmonized Tariff Schedule of the United States (HTS) defines “formed uppers” as uppers with closed bottoms, which have been shaped by lasting, molding or otherwise, but not by simply closing at the bottom. The instant sample upper features stiffeners in both its front toe and back heel portions, which give the upper its rounded shoe shape. We consider this upper to meet the definition of a “formed upper” as set forth in U.S. Note 4(a) to Chapter 64, HTS.
The applicable subheading for the three items, identified as Article 30, Article Surf/1 and Article 195/8 will be 6402.99.14, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, not covering the ankle, having an external surface area of the upper which measures over 90% rubber or plastics (including any accessories or reinforcements); which does not have a foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is a sandal and/or similar footwear of plastics, produced in one piece by molding. The rate of duty will be 3% ad valorem.
The applicable subheading for the sandal, identified as Article 466/4 will be 6402.99.30, HTS, which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; and which has open toes or open heels. The rate of duty will be 37.5% ad valorem.
The applicable subheading for the shoe upper, identified as Article 8623 will be 6406.10.25, HTS, which provides for parts of footwear, which are formed uppers, in which the external surface area of the upper, not including the insole, accessories or reinforcements, is predominately textile materials, and which is, we presume, valued at or under $3.00 per pair. The rate of duty will be 33.6% ad valorem. If valued over $3.00 but not over $6.50 per pair, the applicable subheading will be 6406.10.30, HTS, and the rate of duty will be 63 cents per pair plus 26.2% 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