The tariff classification of footwear from China

NY F84123 March 15, 2000 CLA-2-64:RR:NC:TA:347 F84123 CATEGORY: Classification TARIFF NO.: 6403.59.15 ; 6403.99.90 Ms. Marlene Maday Osh Kosh B’Gosh, Inc. 350 Fifth Ave. New York, NY 10118-3294 RE: The tariff classification of footwear from China Dear Ms. Maday: In your letter dated March 3, 2000 you requested a tariff classification ruling. The submitted five half pair samples are described as follows: Style Trekker (Stock No. 460963) – A toddler size athletic type, below the ankle height shoe with an upper that has an external surface consisting of both textile and leather component materials. The upper is predominately leather, based on the lab report that you have provided which states that its external surface area was found to be 89% leather and 11% textile. The shoe also has a lace closure and a cemented-on, unit molded rubber/plastic bottom, the sides of which overlap the upper at the sole. You state that it will be priced at $5.80 per pair. Style Blazer (Stock No. 460953) – A toddler size athletic type, below the ankle height shoe with an upper that has an external surface area consisting of textile, leather and plastic component materials. The upper is predominately leather, based on the lab report that you have provided which states that its external surface area was found to be 49% leather, 29% rubber/plastic and 21% textile. The shoe also has a lace closure and a cemented-on, rubber/plastic unit molded bottom, the sides of which overlap the upper at the sole. It will be priced at $5.80 per pair. Style Blazer Jr. (Stock No.460913) – An infant size athletic type, below the ankle height shoe with an upper that has an external surface area consisting of textile, leather and plastic component materials. The upper is predominately leather, based on the lab report that you have provided which states that its external surface area was found to be 48+% leather, 28+% rubber/plastic and 23% textile. The shoe also has a lace closure and a cemented-on, rubber/plastic unit molded bottom, the sides of which overlap the upper at the sole. It will be priced at $5.20 per pair. Style Baby Train (Stock No.011123) & (5) Style Baby Butterfly (Stock No. 011113) – Both these infant sized, below the ankle height shoes have lace closures and soft leather uppers and leather outer soles. Based on your attached lab report, the outer soles of both these shoes are stitched to their uppers by a turn or turned construction method. Based on our examination of the submitted samples, we will presume that a complete, predominately leather upper was stitched to the leather sole wrong side out before the shoe was turned right side out again by hand. We will, therefore, classify these two baby shoe styles as “turn or turned footwear.” The shoes will be priced at $3.80 per pair. The applicable subheading for the three shoes identified as “Style Trekker”, “Style Blazer” and “Style Blazer Jr.”, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather and outer sole’s of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued over $2.50 per pair; and which is for women, misses, children or infants. The rate of duty will be 10% ad valorem. The applicable subheading for the two infant’s shoes, identified as style “Baby Train” and style “Baby Butterfly”, will be 6403.59.15, HTS, which provides for footwear, with upper’s and outer soles predominately of leather; which is not “sports footwear”; which does not cover the ankle; and in which the upper is sewn to the outer sole by means of turned construction. The rate of duty will be 2.5% 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 Pre-transmitted 3/13/2000 11:30 AM