The tariff classification of footwear from China

NY H83913 August 10, 2001 CLA-2-64:RR:NC:TA:347 H83913 CATEGORY: Classification TARIFF NO.: 6403.99.90 MR. Roger J. Crain CSS Customs Science Services, Inc. 11901 Reynolds Ave. Potomac, MD 20854-3334 RE: The tariff classification of footwear from China Dear Mr. Crain: In your letter dated July 26, 2001, on behalf of Pagoda Trading Co., you requested a tariff classification ruling. The submitted half pair sample, identified as Pattern No. 3356, is a woman’s below the ankle height athletic style shoe. The shoe has an upper, which you indicate, has an external surface consisting of stitched together leather and textile component parts. We agree with you that all of the leather upper surface component pieces, including the leather vamp area portion above the toes from which an identifiable, clearly delineated plastic and textile material “tongue” extends, are to be included in the upper’s external surface area measurements. The approximately 3-1/2 inch long plastic and textile material tongue itself will be disregarded for surface area measurements. Based on your submitted lab measurements, which indicate that the upper has an external surface area that is 56% leather and 44% textile materials, this shoe is considered to have leather upper. The shoe also has a molded rubber/plastic outer sole. The applicable subheading for this shoe, identified as Pattern No. 3356, will be 6403.99.90, Harmonized Tariff Schedule of the United States (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; which is not “sports footwear”; which is valued, we presume, over $2.50 per pair; and which is for women, or is commonly worn by both sexes. 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