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 > 2001 NY Rulings > NY H85339 - NY H85490 > NY H85416

Previous Ruling Next Ruling
NY H85416

September 4, 2001

CLA-2-64:RR:NC:TA:347 H85416


TARIFF NO.: 6402.99.30

Ms. Kathy A. Quintano
Footstar, Inc.
One Crosfield Ave.
West Nyack, NY 10994

RE: The tariff classification of footwear from China

Dear Ms. Quintano:

In your letter dated August 24, 2001 you requested a tariff classification ruling.

The submitted half pair sample, identified as Style #C2160-0, is a woman’s open-toe, open-heel, slip-on shoe. The shoe has an upper consisting of a single 3-inch wide strap that crosses at the wearer’s instep and is made of tightly woven textile material strips approximately 2 centimeters wide that have been visibly coated with an external layer of rubber or plastics. Additionally, there are numerous rows of non-plastic coated textile fiber strands that have also been woven between the plastic coated strips to secure and to tighten the structure of this woven upper. From visual measurements, we have determined that the non- plastic coated textile fiber strands account for at least 10 percent of the external surface area of the upper.

Note 3(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTS) provides in pertinent part, that for the purposes of this chapter, the terms “rubber” and “plastics” include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye. Therefore, based on this chapter note, we have determined that this shoe has an upper with an external surface area that is predominately of rubber or plastics. However, because of the presence of the non-plastic coated textile fiber strands, it does not have an upper external surface area that is over 90% rubber or plastics. The shoe also has a rubber/plastic bottom/outer sole.

The applicable subheading for this shoe, identified as Style #C2160-0, will be 6402.99.30, Harmonized Tariff Schedule of the United States (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% 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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: