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NY J80688

February 12, 2003

CLA-2-64: RR: NC: TA: 347 J80688


TARIFF NO.: 6402.99.30

Mr. W. J. Gonzalez
Trans-Union Customs Service, Inc.
11941 S. Prairie Ave.
Hawthorne. CA 90250

RE: The tariff classification of footwear from China.

Dear Mr. Gonzalez:

In your letter dated January 20, 2003, on behalf of your client Bob & Bobby Footwear, Inc., you requested a tariff classification ruling.

The submitted half pair sample, identified as “Style # B1067,” is a woman’s open-toe, open-heel slip-on shoe. The upper consists of three approximately 3/8-inch wide rubber/plastic material side straps that cross over and are interlaced with a 2-inch wide leather “Butterfly” ornament in the middle of the vamp. You state that you have been advised that the leather “Butterfly” is loosely attached to the upper. Based on our examination of the of the upper, the leather “butterfly” tightly secures the rubber/plastic straps in a wearable position and maintains the structure of the upper. In this regard, the leather “Butterfly” ornament is not a “loosely attached” appurtenance on this shoe but is an accessory/reinforcement for the upper. We also note that this accessory/reinforcement accounts for more than 10% of the upper’s external surface area making the upper’s surface less than 90% rubber/plastic when all accessories and reinforcements are included. The shoe also has a padded insole, an approximate 4-inch high wedge-type heel, two approximately 26-inch long rubber/plastic strap ankle tie laces and a rubber/plastic outsole.

The applicable subheading for this shoe, identified as “Style # B1067,” 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 37.5% 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.


Robert B. Swierupski

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