The tariff classification of footwear from China

NY D89980 April 1, 1999 CLA-2-64:RR:NC:TA:347 D89980 CATEGORY: Classification TARIFF NO.: 6403.99.60 ; 6403.99.90 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 March 24, 1999, on behalf of your client Hawe Yue (HYI), you requested a tariff classification ruling. The submitted sample, identified as a “Golf Saddle Shoe”, item number M-3400CS, has a leather upper, a five eyelet lace closure and a cemented-on rubber/plastic outer sole. You state that the shoe is designed for and marketed to golfers. Although the outer sole has a textured bottom surface with molded-in rows of 1/8-inch deep traction grooves and ridges, this golf shoe can be used for walking on almost any surface and, as you state in your submission, it is even described and marketed as “spikeless”. We do not consider this shoe to be classifiable as “sports footwear” which has, or has the provision for the attachment of spikes, sprigs, cleats, stops, clips, bars, or the like. Since this is the type footwear that is commonly worn by both sexes, and no indication is provided that a comparable style is offered for women, this shoe is considered “unisex” in sizes up to and including American men’s size 8. Therefore, the applicable subheading for this shoe, your item number M-3400CS, in American men’s size 8.5 and larger, will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for men, youths and boys. The rate of duty will be 8.5% ad valorem. In sizes up to and including American men’s size 8, the applicable subheading will be 6403.99.90, HTS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for other persons. The rate of duty will be 10% 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division