The tariff classification of footwear from China

NY D83754 November 3, 1998 CLA-2-64:RR:NC:347: D83754 CATEGORY: Classification TARIFF NO.: 6403.91.60 ; 6403.91.90 Ms. Saralee Antrim-Saizan Carmichael International Service 533 Glendale Boulevard Los Angeles, CA 90026-5097 RE: The tariff classification of footwear from China Dear Ms. Antrim-Saizan: In your letter dated October 16, 1998, on behalf of Global Sports, you requested a tariff classification ruling. The first sample submitted and identified as "Flat Rock MID, coded YK-9802", you state, is a shoe that is made for use in water sports such as kayaking. It is constructed with a "hydro-flo" rubber/plastic sole that features a deep tread with small slits in the cavity of the treads to allow water to flow out from the inside of the shoe. It has an upper that covers the wearer's ankle and consists of both leather and textile material component parts that constitute its external surface area. The upper features two textile mesh panels at the sides near the toes and a smaller mesh panel behind the heel. It also has a zipper closure at the instep and a 1-inch wide leather strap, backed with hook-and-loop tape, that can be tightened across the instep. Even when we exclude this leather strap as an accessory attachment, by visual measurements we are able to determine that leather still accounts for more than 50% of the upper's external surface area. The applicable subheading for this shoe in American men's size 8.5 and larger, will be 6403.91.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather and outer soles of rubber and/or plastics, covering the ankle, for men, youths and boys. The duty rate will be 8.5% ad valorem. In sizes up to and including American men's size 8, the applicable subheading will be 6403.91.90, HTS, which provides for footwear with uppers predominately of leather and outer soles of rubber and/or plastics, covering the ankle, for other persons. The duty rate will be 10% ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the second submitted sample, identified as "Jagged Rock Low". This athletic style shoe also has an upper comprised of both textile and leather external surface area components, with a rubber/plastic midsole and outer sole. Your request for a classification ruling for this shoe should include an accurate measurement of the actual percentages of leather and textile materials that are considered external surface area upper components. We note that your measurement of the upper's external surface area materials should exclude the two sewn-on leather triangular shaped ankle patches, the ten fabric eyelet loops and the rubber/plastic midsole material band that overlaps the leather upper material behind it, as accessories or reinforcements. Tongues are usually not considered to count at all toward the upper's external surface area and so this shoe's tongue is to be disregarded in your calculations. We are returning your samples. 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