The tariff classification of footwear from China

NY I87826 November 13, 2002 CLA-2-64:RR:NC:TA:347 I87826 CATEGORY: Classification TARIFF NO.: 6403.99.90 Mr. John J. Kenney Reebok International Ltd 1895 J.W. Foster Boulevard Canton, MA 02021 RE: The tariff classification of footwear from China Dear Mr. Kenney: In your letter dated October 18, 2002 you requested a tariff classification ruling. You have submitted two half pair samples that you identify to be a woman’s running shoe with a lace closure and a woman’s slip-on mule, both of which do not cover the wearer’s ankle and have cemented-on molded rubber/plastic bottoms/outer soles. You identify the running shoe as “Fresh Mesh Lace” and the slip-on shoe as “Fresh Mesh Mule.” Both these shoe styles have stitched together suede leather overlays and textile mesh fabric material upper external surface area component parts. As you state in your letter and we agree, the suede leather overlay components on both these shoe uppers are lasted under the insole, contribute strength to the structure of the shoe and provide added support for the wearer’s foot. Therefore, based on our visual measurements and on your statements that leather is the predominant external surface area upper material, the two submitted shoe styles both have leather uppers. The applicable subheading for the two women’s shoes, identified as “Fresh Mesh Lace” and “Fresh Mesh Mule” will be 6403.99.90, Harmonized Tariff Schedule of the United States (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 does not cover the ankle; which is valued, we presume, over $2.50 per pair; and which is for women. 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