The tariff classification of footwear from China

NY I88528 December 9, 2002 CLA-2-64:RR:NC:TA:347 I88528 CATEGORY: Classification TARIFF NO.: 6403.99.60 ; 6403.99.90 Ms. Jennifer L. Cirrone The Stride Rite Corporation 191 Spring St. Box 9191 Lexington, MA 02420-9191 RE: The tariff classification of footwear from China Dear Ms. Cirrone: In your letter dated November 19, 2002 you requested a tariff classification ruling. The submitted half pair sample, identified as “Sperry Figawi Low” and as style #0829259, is a casual shoe with a predominately leather upper that does not cover the wearer’s ankle. The shoe upper also features several stretch knit textile panels, an elasticized textile ankle collar and has a lace closure with plastic loop eyelets. The shoe has a rubber/plastic outer sole. Your letter states that the submitted sample shoe, style #0829259, also represents and is identical in materials and construction to “Sperry Figawi Low”, style #’s “0829218, 0829226, 0829234 and 0829264,” which differ from the submitted sample only by color. For the purposes of this ruling, since the color of footwear does not effect a change in its classification, we will presume that the five listed style numbers represented by the instant submitted shoe sample will all be classifiable under the same subheadings. Since this is the type of footwear that is commonly worn by both sexes, and no indication is provided that comparable styles are offered for women, this shoe is considered “unisex” in sizes up to and including American men’s size 8. Therefore, the applicable subheading for the shoe identified as the “Sperry Figawi Low” and represented by style no’s “0829259, 0829218, 0829226, 0829234 and 0829264” in American men’s sizes 8.5 and larger will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for men, youths and boys. The rate of duty will be 8.5% ad valorem. In sizes up to and including American men’s size 8, the applicable subheading 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 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 rates of duty will remain the same in 2003. We are returning the sample 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