The tariff classification of footwear from Korea or China

NY F80932 December 27, 1999 CLA-2-64:RR:NC:TA:347 F80932 CATEGORY: Classification TARIFF NO.: 6403.99.60 ; 6403.99.90 Ms. Evelyn M. Suarez Arter & Hadden 1801 K Street, N.W., Suite 400K Washington, D.C. 20006-1301 RE: The tariff classification of footwear from Korea or China Dear Ms. Suarez: In your letter dated December 15, 1999, on behalf of your client Planet Earth Skateboards, you requested a tariff classification ruling. The submitted sample, identified as style “Sentrum” is a pair of below the ankle height athletic type “skateboarding” shoes. The shoe has an upper consisting of both leather and textile material surface area components, a lace closure and a cemented-on, molded rubber/plastic bottom. It is our observation that all the leather pieces on the upper surface (except on the tongue, which is to be entirely excluded) will count as external surface area material, since they provide additional strength and support to the upper, and are either lasted under and cemented to the sole, or joined to leather overlays which are lasted under or cemented to the sole. You state that the upper is 61% leather, 32% mesh (textile) and 7% “other”. Based on our visual examination, we agree that this “skateboard shoe” has an upper with a predominately leather external surface. 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, this shoe is considered “unisex” in sizes up to and including American men’s size 8. Therefore, the applicable subheading for this skateboarding shoe, identified as style “Sentrum”, 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 this item will remain unchanged. 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