The tariff classification of footwear from China

NY H81953 June 20, 2001 CLA-2-64:RR:NC:TA:347 H81953 CATEGORY: Classification TARIFF NO.: 6403.91.60 ; 6403.91.90 Ms. Brooke Knight Kuehne & Nagel 2009 South 4130 West Ste. B Salt Lake City UT 84104 RE: The tariff classification of footwear from China Dear Ms. Knight: In your letter dated June 8, 2001, on behalf of Redwing Shoes, you requested a tariff classification ruling. This ruling revises New York Ruling number, NY G87697, dated March 20, 2001. The submitted sample, identified as Style # 5461, a “Men’s Black Mid-High Composite Toe” shoe, is an over the ankle height shoe with a leather upper, a lace closure, a protective hard toe and a molded rubber/plastic bottom that overlaps the upper at the sole. You are now also informing this office that this hi-top shoe does not contain a protective metal toe-cap, but instead has a protective “composite toe-cap” that is constructed out of a non-metallic plastic material. A previous ruling, NY G87697, dated March 20, 2001, was issued based on the presumption that this shoe had a “protective metal toe cap.” We are hereby revising that classification decision based on the new fact submitted that this item, identified again by you as the “Men’s Black Mid-High Composite Toe, style of shoe (#5461),” does not have a “protective metal toe cap.” You state that this is a men’s shoe, but this is the type of footwear that is commonly worn by both sexes and since no indication is provided that a comparable style is 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 “Men’s Black Mid-High Composite Toe” shoe Style #5461, 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