The tariff classification of footwear from China

NY G81350 September 7, 2000 CLA-2-64:RR:NC:TA:347 G81350 CATEGORY: Classification TARIFF NO.: 6404.11.90 Mr. John J. Kenney Reebok International Ltd. 1895 J.W. Foster Boulevard Canton, MA 02021 RE: The tariff classification of footwear from China Dear Mr. Kenney: In your letter dated August 21, 2000 you requested a tariff classification ruling. The submitted half pair sample, which you state is a man’s running shoe and identify as the “Pump Furious Leather,” Style #1-62827, is an athletic shoe with a combination textile, leather and rubber/plastic upper, a molded rubber/plastic midsole which overlaps the upper at the sole, and a rubber/plastic outer sole. The shoe has a predominately textile material upper external surface, which accounts for most of the shoe’s vamp and side quarters. This textile vamp can be pumped up to secure the shoe to the wearer’s foot and can be deflated with an air release valve. The shoe also has a large leather tongue. In the external surface area measurements of the upper (ESAU), the leather tongue is totally excluded, starting above the defined stitch line at the toe/forefoot, while the leather frontal toe areas, leather heel area and the exposed portions of the leather ankle pads are included. The leather pull-on heel strap is considered an accessory and so it is excluded from the ESAU, but the rubber/plastic sewn-in expander piece at the back of the heel is included. With these considerations in mind, you have provided a lab report which indicates that the external surface area of this shoe upper is 63.95% textile, 31.85% leather and 4.20% rubber/plastics. You have also stated, via a telephone conversation with this office, that this shoe will be valued at $28.00 per pair. Therefore, the applicable subheading for this shoe, identified as the “Pump Furious Leather,” Style #1-62827, will be 6404.11.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber and /or plastics; which is “athletic footwear”; and which is valued over $12.00 per pair. The rate of duty will be 20% ad valorem. We are returning the sample 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