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NY I88346




December 9, 2002

CLA-2-64: RR: NC: TA: 347 I88346

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18; 6405.20.90

Ms.Patty Kittel
Target Custom Brokers, Inc.
1000 Nicollet Mall
Minneapolis, MN 55403

RE: The tariff classification of footwear from China.

Dear Ms. Kittle:

In your letter dated November 13, 2002, on behalf of your client, Target Stores, you requested a tariff classification ruling.

The two submitted samples are described as follows.

Style # 16804-1 is a child’s open-toe, open-heel sandal. The upper consists of an approximately 2 ¾-inch wide rubber/plastic material strap that has the trademark picture of “Bob the Builder” over the middle of the vamp and features a top-line textile material hook and loop side closure. The sandal also has a rubber/plastic heel strap with a textile pull-tab and a rubber/plastic outsole. The sandals will be sold in a trademark plastic bag that is standard product packaging.

The applicable subheading for Style # 16804-1, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in Note 4(a) to this chapter) is rubber or plastics, not covering the ankle. The rate of duty will be 6% ad valorem.

Style # CC793 is a woman’s open-toe, open-heel sandal. The upper consists of an approximate 2-inch wide textile strap with multiple rows of sewn on -inch plastic beads. Since the plastic beads do not completely obscure the underlying textile material, this upper strap will be textile for purposes of chapter 64, Harmonized Tariff Schedule of the United States, HTSUS, Note 4(a) which states that the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments. The sandal also has a padded insole and an outsole consisting of rubber/plastic and jute material.

Note 4 (b), Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), states that the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments. The Explanatory Notes to Chapter 64 HTS, offer the term “when in use” to the external surface area of the outer sole determination.

Visual examination of the outsole indicates that it consists of three large jute panels at the toe, instep and heel surrounded by an approximately 3/8-inch wide rubber/plastic frame-like border. This office regards the constituent material of the outsole having the greatest surface area material in contact with the ground to be predominantly of textile (jute) material.

The applicable subheading for Style # CC793, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather, in which the upper’s external surface is predominately textile materials, in which the upper, by weight, predominately consists of fibers other than vegetable fibers or wool, and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% 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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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