The tariff classification of footwear from China

NY F86147 April 25, 2000 CLA-2-64:RR:NC:TA:347 F86147 CATEGORY: Classification TARIFF NO.: 6403.99.60 ; 6403.99.90 Mr. Rodney Ralston Trans-Border Customs Services, Inc. One Trans-Border Drive P.O. Box 800 Champlain, NY 12919 RE: The tariff classification of footwear from China Dear Mr. Ralston: In your letter dated April 11, 2000, on behalf of your client Genfoot Inc., you requested a tariff classification ruling. The submitted sample, identified as style “Double D”, is a below the ankle height athletic type shoe, which you state is designed for use in “skateboarding”. The shoe has an upper consisting of both leather and textile material surface area components, a lace closure and a cemented and stitched-on, molded rubber/plastic bottom. It is our observation that all the leather pieces on the upper surface 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 are joined to leather overlays which are lasted under or cemented to the sole. Even though you have not provided any actual surface area measurements for this shoe, we are able to determine from visual examination, that it 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 the shoe, identified as style “Double D”, 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. Your inquiry does not provide enough information for us to give a classification ruling on the two athletic type shoes, identified as styles “Matt Mumford” and “Ferilla”. Your request for a classification ruling for both these shoe styles should include accurate external surface area percentage measurements of the materials (leather, textile, rubber/plastics) that comprise the uppers of the shoes. If possible, identify the various upper surface component parts for each shoe by using diagrams or by a listing of readily identifiable part names. Do not include any of the “tongues” and shoelaces, or the rubber/plastic overlap of the bottoms in the upper’s surface area material calculations. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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