The tariff classification of footwear from China

NY H80455 May 11, 2001 CLA-2-64:RR:NC:TA:347 H80455 CATEGORY: Classification TARIFF NO.: 6403.99.60 ; 6403.99.90 Mr. Dennis Awana Inter-Orient Services 1455 Monterey Pass Road Suite #205 Monterey Park, CA 91754 RE: The tariff classification of footwear from China Dear Mr. Awana: In your letter dated April 24, 2001, on behalf of San Star Shoes Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as “Style #0118B,” is a below the ankle height athletic type shoe. The shoe has an upper consisting of both leather and textile material surface area components, a five eyelet lace closure, and a cemented-on, unit molded rubber/plastic bottom which overlaps the upper at the sole. 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 this shoe, identified as “Style #0118B,” 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 cover 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