The tariff classification of Footwear from China

NY J82982 April 10, 2003 CLA-2-64:RR:NC:TA:347 J82982 CATEGORY: Classification TARIFF NO.: 6403.99.60 ; 6403.99.90 Mr. Roger J. Crain Customs Science Services, Inc. 11901 Reynolds Ave. Potomac, MD 20854-33334 RE: The tariff classification of Footwear from China Dear Mr. Crain: In your letter dated March 24, 2003, on behalf of your client K-Swiss Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as Style #0501109 “Yermo,” is an adult size athletic type shoe with a stitched together leather and plastic material upper that does not cover the wearer’s ankle. The shoe also has lace closure and a unit molded-rubber/plastic bottom that overlaps the upper at the sole. The external surface area of the upper (ESAU) for which you have provided laboratory analysis measurements indicates that this shoe’s upper consists of leather inner and outer side quarters, a leather ankle collar and back/heel portion, a rubber/plastic toe portion, a rubber/plastic U-throat yoke with eyelet stays and ten evenly spaced rubber/plastic 3/8-inch wide strips that merely overlay the surface of both the inner and the outer leather material side quarters. With these ten rubber/plastic material strips disregarded, which on this shoe we agree with you are accessories or reinforcements that cover plausible leather upper surface area material, you state that the ESAU of this shoe was found to be 38% rubber/plastic and 62% leather. Therefore, based on your measurements, we agree with you that as per Chapter 64, Note 4(a), HTS, this shoe has an upper that is of leather for footwear classification purposes. 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. The applicable subheading for the shoe identified as Style #0501109 “Yermo,” in American men’s size 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. 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