The tariff classification of footwear from China

NY F87314 June 8, 2000 CLA-2-64:RR:NC:TA:347 F87314 CATEGORY: Classification TARIFF NO.: 6403.91.60 ; 6403.91.90 Mr. Jay Hwangbo Jay Shoes, Inc. 377 Route 17 South, Suite 208 Hasbrouck Height’s, NJ 07604 RE: The tariff classification of footwear from China Dear Mr. Hwangbo: In your letter dated May 24, 2000 you requested a tariff classification ruling. The submitted half pair sample, identified as “Style #34601”, is a cold weather boot, approximately 8-1/2 inches in height. The boot has a molded rubber/plastic bottom foot portion and a sewn-on, stitched together textile fabric and suede leather upper shaft portion that can be tightened on the foot by means of a topline cinch lace. You state that the external surface area of this boot’s upper is over 50% leather and from visual examination we are able to determine that leather is the predominant external surface area upper material. In your letter, you state that this is a “youth boot” and you have presumed that it will only be worn by men and boys. Nevertheless, this boot is the type of footwear that is commonly worn by both sexes. Since you do not provide any indication that there are comparable styles being offered for women or girls, this boot is considered “unisex” in sizes up to and including American men’s size 8. Therefore, the applicable subheading for this boot, identified as “Style #34601”, in American men’s size 8.5 and larger, will be 6403.91.60, 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 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 6403.91.90, HTS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which covers the ankle; for other persons. The rate of duty will be 10% 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