The tariff classification of footwear from China

NY F80617 December 15, 1999 CLA-2-64:RR:NC:TA:347 F80617 CATEGORY: Classification TARIFF NO.: 6403.99.60 ; 6403.99.90 Ms. Sharon Sacks BBC International Ltd. 1515 N. Federal Hwy., Suite206 Boca Raton, FL 33432 RE: The tariff classification of footwear from China Dear Ms. Sacks: In your letter dated December 3, 1999 you requested a tariff classification ruling. The submitted two half pair samples, identified as “Men’s Sneakers”, Style TAM23129 and Style TAM23130. Both shoes are below the ankle height athletic type, with lace closures and cemented-on rubber/plastic bottoms that overlap the uppers. Style TAM23129 has a predominately leather upper external surface, which based on your external surface area measurements, has been found to be 72.69% leather, 14.16% textile and 13.15% plastic. Style TAM 23130 also has a predominately leather upper external surface, which based on your external surface area measurements, has been found to be 75.04% leather, 12.45% textile and 12.51% plastic. You also state that both shoe styles will be valued at $8.00 per pair. Since this is the type of footwear that is commonly worn by both sexes, and no indication is provided that comparable styles are offered for women, both these shoes are considered “unisex” in sizes up to and including American men’s size 8. Therefore, the applicable subheading for the two shoes, identified as Styles TAM23129 and TAM23130, 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 does not covers the ankle; for other persons. The rate of duty will be 10% ad valorem. In the year 2000, the rate of duty for both these shoes will remain unchanged. 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division