The tariff classification of footwear from China

NY H81299 May 24, 2001 CLA-2-64:RR:NC:TA:347 H81299 CATEGORY: Classification TARIFF NO.: 6403.91.60 ; 6403.91.90 Ms. Nicole Perot Beijing Trade Exchange, Inc. 701 E. Street, SE Washington, DC 20003-2841 RE: The tariff classification of footwear from China Dear Ms. Perot: In your letter dated May 18, 2001 you requested a tariff classification ruling. The submitted half pair sample, identified as your Style “TG Pack Boot,” Manufacturer’s Style numbers “TMP510, TBP510” and stated on the enclosed “Interim Footwear Invoice” to be a men’s boot with an upper that has a mostly leather external surface area. This cold weather boot, which is approximately 11-inches high, has a molded rubber/plastic bottom foot portion and a sewn-on leather upper shaft portion, a textile tongue, and a removable padded textile cold weather liner. The boot also has a lace closure with four pairs of metal eyelets and three pairs of D-rings. Although you have not provided any actual external surface area percentage measurements for the rubber/plastic and leather materials that comprise the upper, we are able to determine, based on visual examination, that the predominate external surface area upper material of this cold weather boot is leather. The boot also has a molded rubber/plastic outer sole. In your submission, you indicate that this boot is “exclusively for men, youths or 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 cold weather boot, identified as your Style “TG Pack Boot” described above, 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.. 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