The tariff classification of footwear from China

NY E88503 October 19, 1999 CLA-2-64:RR:NC:TA:347 E88503 CATEGORY: Classification TARIFF NO.: 6402.99.70 ; 6403.99.60 ; 6403.99.90 ; 6404.11.70 Mr. George Nolasco Guerdon International, Inc. 197 Drennen Road, Suite 415 Orlando FL 32806 RE: The tariff classification of footwear from China Dear Mr. Nolasco: In your letter dated October 5, 1999 you requested a tariff classification ruling. The submitted five half pair samples are described as follows: Style #US2014 – A low-top athletic type shoe with an upper that has an external surface area consisting of, as you state, 86% plastics and 14% textile materials. The shoe also has a molded rubber/plastic bottom which overlaps the upper at the sole by more than ¼-inch, all around the shoe. We consider this shoe to have a foxing-like band. You state that this shoe will be valued at $4.47 per pair. Style #US222 – A low-top athletic type shoe with a predominately leather upper and a molded rubber/plastic bottom which overlaps the upper at the sole. Since this is the type of 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. You state that this shoe will be valued at $5.72 per pair. Style #US111 – A low-top athletic type shoe with an upper that has an external surface area consisting of, as you state, 32% leather and 68% textile materials. The shoe also has a molded rubber/plastic bottom which overlaps the upper at the sole by more than ¼-inch, all around the shoe. We consider this shoe to have a foxing-like band. You state that this shoe will be valued at $5.09 per pair. Style #US333 – A low-top athletic type shoe with an upper that has an external surface area consisting of, as you state, 41% leather, 43% textile materials, 11% felt (a non-woven textile material), and 5% plastics. . The shoe also has a molded rubber/plastic bottom which overlaps the upper at the sole by more than ¼-inch, all around the shoe. We consider this shoe to have a foxing-like band. You state that this shoe will be valued at $5.09 per pair. Style #US311A – A low-top athletic type shoe with an upper that has an external surface area consisting of, as you state, 46% plastics, 51% textile materials and 3% felt (a non-woven textile material). The shoe also has a molded rubber/plastic bottom, which overlaps the upper at the sole by more than ¼-inch, all around the shoe. We consider this shoe to have a foxing-like band. You state that this shoe will be valued at $4.47 per pair. The applicable subheading for the shoe, Style #US2014, will be 6402.99.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37.5% ad valorem. The applicable subheading for the shoe, Style #US222, in American men’s size 8.5 and larger will be 6403.99.60, 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 covers 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 does not covers the ankle; for other persons. The rate of duty will be 10% ad valorem. The applicable subheading for the three shoes, identified as Style #’s US111, US333 and US311A, will be 6404.11.70, HTS, which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is “athletic footwear”; and which is valued over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37.5% 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division