The tariff classification of footwear from China

NY I81286 May 13, 2002 CLA-2-64:RR:NC:TA:347 I81286 CATEGORY: Classification TARIFF NO.: 6403.91.90 ; 6403.99.90 Mr. R. Patrick Doyle Stride Rite Corporation 191 Spring St. P.O. Box 9191 Lexington, MA 02420-9191 RE: The tariff classification of footwear from China Dear Mr. Doyle: In your letter dated April 23, 2002 you requested a tariff classification ruling. You have submitted two half pair samples of children’s shoes, which you identify as Style #93/7/77-92, “Linly Girl’s Athletic Fashion Trend Leather” and Style #93/3/30-36, “James Moc Toe Bootie White Leather”, which you state also represents and is constructed like your Style #93/5/164-67, “Kasey Moc Toe Bootie White Leather.” Style #93/7/77-92 “Linly Girl’s Athletic…” is a child’s/toddler’s slip-on type shoe which does not cover the ankle. It has a functionally stitched upper with an external surface area consisting of leather, plastic and textile materials. Most of the front vamp and sides of the upper are leather, while sections at the instep, the topline and side quarters are of a stretch textile fabric. You state, and based on our visual measurements we agree, that the external surface area of this shoe’s upper is predominately leather. The shoe also has a sewn-on plastic toe piece and a cemented-on unit molded rubber/plastic bottom that overlaps the upper at the sole. You state that the shoe will be valued at $5.40 per pair. Style #93/3/30-36 “James Moc Toe Bootie…,” which you state also represents ( and we presume is almost identical in construction and materials also) Style #93/5/164-67 “Kasey Moc Toe Bootie…,” is a child’s/toddler’s shoe which covers the wearers ankle. The shoe has an all leather upper with a leather tongue, a four-eyelet lace closure and a cemented-on molded rubber/plastic bottom/outer sole. You state that the shoes will be valued at $6.25 and $6.00 respectively. The applicable subheading for the shoe, Style #93/7/77-92 “Linly Girl’s Athletic Fashion Trend Leather” 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 cover the ankle; which is valued over $2.50 per pair; for other persons. The rate of duty will be 10% ad valorem. The applicable subheading for the shoes, Style #93/3/30-36 “James Moc Toe Bootie White Leather” and Style 93/5/164-67 “Kasey Moc Toe Bootie White Leather” will be 6403.91.90, HTS, which provides for footwear with uppers predominately of leather (excluding accessories or reinforcements) and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which covers the wearer’s ankle; for other persons. The rate of duty will be 10% ad valorem. We are returning the samples 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division