United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY A87950 - NY A88041 > NY A87960

Previous Ruling Next Ruling
NY A87960

October 10, 1996

CLA-2-64:R:N3:347 A87960


TARIFF NO.: 6402.99.05

Mr. Erik D. Smithweiss
Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue
New York, NY 10167-4000

RE: The tariff classification of footwear from Italy.

Dear Mr. Smithweiss:

In your letter dated September 26, 1996 you requested a classification ruling on behalf of your client, Nine West Group.

You describe Style "Excell" as a women's sandal. You state that the upper is made of plastic and features a metal buckle closure. The upper covers only the forefoot area. The upper is affixed to the outside of a wood base or platform with five metal rivets on each side of the shoe. Consequently, rather than being lasted into an outsole, the plastic upper material overlaps the sides of the outsole.

You further state that the plastic upper material that overlaps the base cannot be considered part of the upper of the shoe since it does not cover the sides or the top of the foot. Consequently, in determining whether the upper is over 90 percent rubber or plastic, including accessories and reinforcements, the plastic material covering the sides of the wood base, as well as the metal rivets, must be disregarded.

You provide a laboratory analysis showing the external surface area of the upper (esau), including accessories and reinforcements, but, excluding the metal rivets which affix the upper to the side of the wood platform below the plane of the foot. These measurements provide an (esau) of 91.3 percent plastic.

This office agrees that the metal rivets and plastic material appearing below the plane of the foot are not included in the (esau) measurement.

The applicable subheading for Style "Excell" will be 6402.99.05 (HTS) which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, having uppers of which over 90 percent of the external surface area (including accessories and reinforcements) is rubber or plastic, made on a base or platform of wood. The rate of duty will be 8 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) 466-5890.


Roger J. Silvestri

Previous Ruling Next Ruling

See also: