The tariff classification of footwear from China

NY H87784 February 26, 2002 CLA-2-64:RR:NC:TA:347 H87784 CATEGORY: Classification TARIFF NO.: 6403.99.90 Mr. Stephen S. Spraitzar George R. Tuttle Law Offices Three Embarcadero Center, Suite 1160 San Francisco, CA 94111 RE: The tariff classification of footwear from China Dear Mr. Spraitzar: In your letter dated February 14, 2001, on behalf of your client Asics Tiger Corp., you requested a tariff classification ruling. The submitted sample, identified as “Sandal Style TL 211,” that you state is a men’s sandal but it has no size designation shown and it is the type of footwear that is commonly worn by both sexes, i.e., unisex. The sandal is an open-toe, open-heel, slip-on with an upper consisting of both suede leather and knit textile materials. The upper, which is basically a single 3-inch wide strap across the instep, has a stretch textile material strap that has an overlaying leather component part stitched and cemented to it, which is also sewn onto and lasted to the sides of a unit molded rubber/plastic concave bottom. This leather upper component also has four metal eyelets that feature a shoelace tie over the instep and above the stretch textile strap. We will consider the exposed textile material and the suede leather material up to the stitch line on the side of the molded rubber/plastic bottom to both constitute the external surface area of this sandal’s upper. You have provided a lab report that has determined the surface measurements of these upper external surface area component material parts. Based on the lab report findings that the sandal’s upper consists of approximately 57.5% leather (from the stitch line) and 42.5% textile (the resulting percentage for the textile less the leather total), this sandal has an upper with an external surface area that is predominately leather. Therefore, the applicable subheading for this unisex type sandal identified as “Style TL211” 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 is not “sports footwear”; which does not covers the ankle; which is valued over $2.50 per pair; 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division