The tariff classification of shoes from China

NY C80068 October 27, 1997 CLA-2-64:RR:NC:TP:347 C80068 CATEGORY: Classification TARIFF NO.: 6403.59.60, 6403.59.90, 6403.99.60, 6403.99.90 Mr. Anthony Vallone The Janel Group 150-14 132 Avenue Jamaica, N.Y. 11434 RE: The tariff classification of shoes from China Dear Mr. Vallone: In your letter dated September 26, 1997, written on behalf of your client, H.H. Brown Shoe Company, Inc., you requested a tariff classification ruling. You have submitted samples for four styles of footwear. Style Carlotta is an athletic shoe made up of a complete textile upper to which leather overlays have been added. These overlays are lasted under and cemented to the sole and will be counted as surface area. The upper also consists of four small pieces of leather stitched on either side of the shoe which serve as eyelet stays. These leather eyelet stays will also be counted as surface area material since they contribute structural support to the upper by being joined to leather overlays which extend across portions of the upper that are lasted under and cemented to the sole. The shoe also features a lace tie closure and a rubber outer sole. Visual examination of the shoe indicates that the leather constitutes the greatest external surface area of the upper (ESAU). Styles Moonstone, and Encounter, are athletic shoes with leather uppers, rubber outer soles, and lace tie closures. Style Orion is a shoe with a leather upper and a leather outer sole and you state that the upper is attached to the sole by means of turned construction. We note that in this shoe, an outer sole of rubber is attached to the leather upper by stitching, but is not of turned construction for tariff purposes. A separate leather piece has also been applied to the rubber sole, making leather the material having the greatest external surface area in contact with the ground. The applicable subheading for styles Carlotta, Moonstone, and Encounter, up to and including American men's size 8, will be will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for other persons, valued over $2.50 per pair. The rate of duty will be 10% ad valorem. For men's sizes 8.5 and above, the applicable subheading will be 6403.99.60, HTS, which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5% ad valorem. For style Orion, the applicable subheading up to and including American men's size 8 will be 6403.59.90, HTS, which provides for footwear with leather uppers and leather outer soles, not covering the ankle, for other persons. The rate of duty will be 10% ad valorem. The applicable subheading for men's sizes 8.5 and above will be 6403.59.60, HTS, which provides for footwear with leather uppers and leather outer soles, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5% 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 212-466-5890. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division