The tariff classification of footwear from China

NY I84191 August 1, 2002 CLA-2-64:RR:NC:TA:347 I84191 CATEGORY: Classification TARIFF NO.: 6403.99.90 Ms. Jennifer L. Cirrone Stride Rite Corporation 191 Spring St. P.O. Box 9191 Lexington, MA 02420-9191 RE: The tariff classification of footwear from China Dear Ms. Cirrone: In your letter dated July 15, 2002 you requested a tariff classification ruling. You have submitted two half pair samples of infant’s/toddler’s shoes, which you identify as Style #93/7/77-92, “Linly Girl’s Athletic Zipper Fashion Trend” and Style #93/5/373-376 “Josey Girl’s Athletic Zipper Fashion Trend.” You state in your letter that the “Linly Girl’s” shoe is an updated version of a shoe with the same name and style number which has already been classified in a previous ruling. We note that the same classification will again be applicable to this new “zipper” closure version of that shoe. However, we strongly suggest that you not use the same style name and item number in the future when requesting a new ruling for a new, differently made and designed shoe so as to avoid confusion at the time of importation. The two submitted shoe samples appear to look and be constructed along almost identical lines except for size, one being a size 4 while the other is a size 7, and both do not cover the wearer’s ankle. Both shoes have uppers with an external surface area consisting of leather, plastic and textile materials. Most of the front vamp, the sides and the back of the uppers are leather, while sections of the instep, the topline and sides near the ankle are of textile. The submitted documentation states and based on visual measurements we agree, that the external surface areas of both these shoe’s uppers are predominately leather. The shoes also have sewn-on plastic toe pieces and cemented-on unit molded rubber/plastic bottoms that overlap the upper at the sole. You state that both the shoes will be valued at $5.40 per pair. The applicable subheading for both these shoe styles, as described and identified above, 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. 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