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NY K82905

February 20, 2004
CLA-2-64:RR:NC:SP:247 K82905


TARIFF NO.: 6404.19.25

Mr. Gary C. Cooper
Horton, Whiteley & Cooper
One Kaiser Plaza, Suite 455
Oakland, CA 94612

RE: The tariff classification of footwear from China

Dear Mr. Cooper:

In your letter dated January 28, 2004, on behalf of your client Sun Caddy Corporation, you requested a tariff classification ruling.

The submitted sample identified as Style #9000 “Cord Clog” is a women’s closed-toe, open-back slip-on wood clog bottom shoe. The shoe has a corduroy, cotton fabric material upper with a decorative bow tied textile shoelace topline trim and a plastic foam padded paperboard footbed insole faced with textile fabric. The textile fabric upper is attached to a 1 ½-inch thick wood midsole platform bottom by exposed metal tacks. The shoe also has a cemented-on, 1/8-inch thick rubber/plastic outer sole.

You have provided a laboratory report of the component material weight breakdown percentage measurement for this shoe in a women’s size 6. From this single lab report, you have concluded that the sample shoe in all its various available sizes, is always less than 10% by weight of rubber/plastics. The laboratory analysis result, which you have labeled Exhibit 2, indicates that the rubber component weight percentage of the shoe sample, a size 6, is 9.39% and the foam (plastic) component weight is 0.22%, for a total rubber/plastics component weight of 9.61%. This total rubber/plastic weight percentage finding by your lab (which is very close to the maximum allowance of under 10%) does not allow much room for sizing and slight material weight differences that can occur during actual production. You have also provided a material component weight breakdown from the manufacturer which you labeled Exhibit 1, indicating that for shoe sizes from size 6 to size 10, the total percentage weight of the rubber “outsole” ranges between 8.28% and 8.85% for this shoe style. Whether “Exhibit 1” is a valid indication that this shoe, in a wide range of sizes, is always under 10% by weight of rubber or plastics is not clearly evident to this office as acceptable proof. Therefore, this ruling is limited to the submitted women’s size 6 shoe for which an actual independent lab report has been submitted. We note that the accuracy of the total weight of all rubber and plastics component materials in this shoe, Style #9000 “Cord Clog” should be verified by the port of entry at the time of actual importation.

The applicable subheading for the shoe, identified as Style #9000 “Cord Clog” American women’s size 6, will be 6404.19.25, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials, in which the outer sole’s external surface is predominately rubber and/or plastics, which is not “athletic” footwear, which has open toes or open heels, which is under 10% by weight of rubber and/or plastics, and in which the largest fabric of the upper consists, by weight, predominately of vegetable fibers such as cotton or flax (lining, accessories and reinforcements not included). The rate of duty will be 7.5% ad valorem.

We are returning the samples 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.


Robert B. Swierupski

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