The tariff classification of footwear from China

NY I84657 August 23, 2002 CLA-2-64:RR:NC:TA:347 I84657 CATEGORY: Classification TARIFF NO.: 6402.99.18; 6402.99.80 ; 6403.91.90 ; 6403.99.90 Mr. Jeffrey W. Tooze Columbia Sportswear Company 14375 N.W. Science Park Dr. Portland, OR 97229 RE: The tariff classification of footwear from China Dear Mr. Tooze: In your letter dated July 26, 2002 you requested a tariff classification ruling. You have submitted five half pair samples of children’s shoes for classification along with the specification (Interim Footwear Invoice) sheets that detail the upper’s and sole’s external surface area by percentage measurements for each shoe. The shoes are described as follows: Style #’s BC4027 & BY4027 “Nehalem” – An open-toe, open-heel sandal with an upper consisting of plastic straps around the ankle and at the sides of the heel, an adjustable hook-and-loop ankle strap closure and an adjustable hook-and-loop strap over the toes. The sandal upper also has a textile material trim accessory band sewn onto the plastic strap behind the heel plus some textile embroidery and small textile trim tabs, all of which taken together total, according to your submitted surface area measurements, only 5% of the upper’s surface area. The sandal has a unit molded rubber/plastic bottom. Style #BY3120 “Black Rock” – A child’s/youth trail walking shoe, that does not cover the ankle. The shoe has an upper with an external surface area consisting of functionally stitched together rubber/plastic and textile material components, a padded textile tongue and a four eyelet lace closure. You have provided the upper’s external surface area material percentage measurements, stating that rubber/plastics accounts for 72% and textile materials account for 28%. The shoe also has a cemented-on unit molded rubber/plastic bottom that overlaps the upper at the sole. You state that the shoe will be valued at over $6.50 but not over $12 per pair. Style #BY3205 “Hurk Intensity” – A child’s/youth hiking shoe that covers the ankle. The shoe has an upper with a predominately leather external surface that also features padded textile side quarter panels, padded textile ankle collar, a padded textile tongue and a four eyelet lace closure. This hi-top shoe also has a cemented-on unit molded rubber/plastic cupsole bottom. Style #BY3077 “Summit Crest Mid” – A child’s/youth hiking shoe that covers the wearer’s ankle. The shoe has an upper with a predominately leather external surface area, that you state, is 82% leather, 12% rubber/plastics and 6% textile materials. The shoe also has a padded textile tongue, a lace closure with metal eyelets and D-rings and a cemented-on unit molded rubber/plastic cupsole bottom. Style #BY3211 “Johnny Rail” – A child’s/youth trail walking shoe that does not cover the ankle. The shoe has an upper with a predominately leather external surface area, textile material side panels, a padded textile tongue and a four eyelet lace closure. You have provided the upper’s external surface area material percentage measurements, stating that leather accounts for 77% and textile materials account for 23%. The applicable subheading for the sandal, identified with style #’s BC4027 and BY4027 “Nehalem,” will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem. The applicable subheading for the shoe, identified as style #BY3120 “Black Rock,” will be 6402.99.80, HTS, which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements) or which has a foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $6.50 but not over $12 per pair. The rate of duty will be 90 cents per pair plus 20% ad valorem. The applicable subheading for the two hi-top hiking shoes, identified as style #BY3205 “Hurk Intensity” and style #BY3077 “Summit Crest Mid,” 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. The applicable subheading for the trail walking shoe, identified as style #BY3211 “Johnny Rail,” will be 6403.99.90, 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, we presume, 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