The tariff classification of five shoes from China

PD I84649 August 8, 2002 CLA-2-64:CO:CH:JJB D10 I84649 CATEGORY: Classification TARIFF NO.: 6403.99.60; 6403.99.90 Jeffrey W. Tooze Columbia Sportswear Company 14375 N.W. Science Park Drive Portland, Oregon 97229 RE: The tariff classification of five shoes from China Dear Mr. Tooze: In your letter dated July 26, 2002, you requested a classification ruling of five shoes from China. You included five sample shoes, each of which is designated as an individual style number. You also included descriptive information on all five. All five are casual style shoes that are below the wearer’s ankle. All five have outer soles of rubber or plastic. For three of the shoes (style KM1005 G-Cast, KM1002 Whaxx, and KM1006 Kreem) it is obvious that the external surface areas of the uppers are predominately of leather. For style KM1004 Washe, you included a photo with measurements of the upper’s external surface that show it to be 63% leather. You stated that the style BM2045 Veracruz has an upper whose external surface area is 70% leather. So, based on our examination of the samples and the information you provided, we consider all five shoes to have uppers whose external surface areas are predominately leather. You stated that style KM1005 G-Cast will be offered for sale only for men. You stated that styles KM1002 Whaxx, KM1004 Washe, and KM1006 Kreem will be offered for sale to both men and women. Style BM2045 Veracruz is a jogger style of shoe, which we consider likely to be worn by both genders, that is, unisex. You suggested classifications of 6403.99.60 and 6403.99.90 and we agree. Some of these shoes will have the same classification. They are: all sizes of style KM1005 G-Cast, styles KM1002 Whaxx, KM1004 Washe and style KM1006 Kreem when imported in men’s sizes, and style BM2045 Veracruz when imported in sizes 8 ½ and larger. The applicable subheading for these shoes will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; not covering the ankle; other than footwear made on a base or platform of wood; other than welt footwear; for men, youths and boys. The duty rate will be 8.5%.  The remaining shoes in this ruling request will all have another classification. They are: styles KM1002 Whaxx, KM1004 Washe, and style KM1006 Kreem when imported in women’s sizes, as well as style BM2045 Veracruz when imported in sizes 8 and smaller. The applicable subheading for these shoes will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; not covering the ankle; other than footwear made on a base or platform of wood; other than welt footwear; for persons other than men, youths and boys; valued over $2.50 per pair. The duty rate will be 10%. All five sample shoes are being returned, 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. If you have any questions regarding this ruling, contact Field National Import Specialist James Bruton at 312/983-1132 or National Import Specialist Richard Foley at 646/733-3042. Sincerely, Robyn Dessaure Port Director