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NY J84080




May 21, 2003

CLA-2-64:RR:NC:TA:347 J84080

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Mr. Roger J. Crain
Customs Science Services, Inc.
11901 Reynolds Avenue
Patomac, MD 20854-3334

RE: The tariff classification of footwear from Taiwan or China

Dear Mr. Crain:

In your letter dated May 02, 2003, on behalf of Payless ShoeSource Worldwide, Inc., you requested a tariff classification ruling.

The submitted half pair sample identified as style smartfit “Youth Glass (Lot No. 100732)” is an athletic-type shoe, which does not cover the wearer’s ankle. The shoe has a functionally stitched rubber/plastic upper with an external surface area that you state is over 90% rubber/plastics materials (96% with the tongue-like portion disregarded). The shoe upper has a textile material U-throat area at the instep that functions as a sewn-in textile tongue. This tongue-like structure which lies under the shoelace that tightens the shoe on the foot when tied, is also below the plane of the rubber/plastic upper and its plastic eyelet stays. The textile material “tongue-like structure” on this shoe will be treated as a “tongue” for footwear classification purposes and therefore it will be excluded from the upper’s external surface area measurements. The shoe also has a molded rubber/plastic bottom that overlaps the upper at the sole by a height of 3/16-inch or more, but only at the toe and for a short distance along the outer lateral heel portion. The amount of overlap of 3/16-inch or more of the upper at the sole accounts for less than a 40% encirclement of the upper. Your laboratory analysis indicates that this overlap accounts for only a 34% encirclement of the perimeter of the shoe. An encirclement of less than 40% of the perimeter of the shoe is presumed not to constitute foxing or a foxing-like band.

The applicable subheading for this shoe, identified as style smartfit “Youth Glass (Lot No. 100732)” will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; 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 does not cover the ankle. The rate of duty will be 6% 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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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