The tariff classification of footwear from China

NY J80728 February 21, 2003 CLA-2-64:RR:NC:TA:347 J80728 CATEGORY: Classification TARIFF NO.: 6403.99.60 ; 6403.99.90 Ms. Susan Morelli Saucony, Inc. 13 Centennial Drive, Peabody, MA 01960 RE: The tariff classification of footwear from China Dear Ms. Morelli: In your letter dated February 3, 2003 you requested a tariff classification ruling. You have submitted four half pair samples of women’s, men’s and children’s footwear. The four sample shoes are identified and described as follows: Style 8317-1 Formula 2 Slip-On – A child’s sneaker-like slip-on shoe with an upper consisting of sewn together leather, rubber/plastic and textile external surface area materials. You provided the upper’s external surface area measurements that indicate it is 47.96% leather, 29.56% textile and 22.48% plastic with accessories and reinforcements (A/R’s) excluded. The excluded A/R’s on this shoe you state are the saddle river logos, plastic silver vamp strip, backtab logo embroidery and upper backtab textile pulltab, all of which you have marked in red. This shoe also has a molded rubber/plastic bottom that overlaps the upper, it does not cover the wearer’s ankle and it will be valued at over $2.50 per pair. Style 8320-2 Aura Tr 5 Slip-On – A child’s sneaker-like slip-on shoe with an upper consisting of sewn together leather, rubber/plastic and textile external surface area materials. You provided the upper’s external surface area material measurements that indicate it is 48.30% leather, 23.75% textile and 27.95% plastic with accessories and reinforcements (A/R’s) excluded. The excluded A/R’s on this shoe you state are the saddle river logos, upper silver backtab reflector strip, lower backtab reflector strip, silver tip reflector and the textile pulltab, all of which you have marked in red. This shoe has a molded rubber/plastic bottom that overlaps the upper, it does not cover the wearer’s ankle and it will be valued at over $2.50 per pair. Style 1517-3 Aura Tr 5 – A women’s athletic-type shoe with a lace closure, a padded textile tongue and an upper that does not cover the ankle. You provided the upper’s external surface area material measurements that indicate it is 58.04% leather, 22.34% textile and 19.62% plastic with accessories and reinforcements (A/R’s) excluded. The excluded A/R’s on this shoe you state are the front silver reflector strip on the vamp, logo embroidery, saddle logos with embroidered outline, side textile company logo label, bottom plastic heel counter unit, upper backtab flat textile strip, middle backtab logo embroidery and lower backtab plastic silver reflector piece, all of which you have marked in red. This shoe also has a molded rubber/plastic bottom that overlaps the upper and you state it will be valued at over $12 per pair. Style 2517-3 Aura Tr 5 – The men’s version of the “Aura Tr 5” athletic-type shoe that is also available in a women’s model. You provided the upper’s external surface area material measurements that indicate it is 58% leather, 22% textile and 20% plastic with accessories and reinforcements (A/R’s) excluded. The excluded A/R’s on this shoe you state are the front silver reflector strip on the vamp, logo embroidery, saddle logos with embroidered outline, side textile company logo label, bottom plastic heel counter unit, upper backtab flat textile strip, middle backtab logo embroidery and lower backtab plastic silver reflector piece, all of which you have marked in red. This shoe also has a molded rubber/plastic bottom that overlaps the upper, it does not cover the wearer’s ankle and you state it will be valued at over $12 per pair. The applicable subheading for the three shoes identified as styles 8317-Formula 2 Slip-On, 8320-Aura Tr 5 Slip-On and 1517-3 Aura Tr 5 (women’s model) will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with upper’s predominately of leather (excluding accessories and reinforcements) and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not covers the ankle; which is valued over $2.50 per pair; for other persons. The rate of duty will be 10% ad valorem. The applicable subheading for the shoe identified as the men’s model, style 2517-3 Aura Tr 5, will be 6403.99.60, 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. 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