The tariff classification of footwear from China

NY J84079 June 2, 2003 CLA-2-64:RR:NC:TA:347 J84079 CATEGORY: Classification TARIFF NO.: 6402.99.80 ; 6404.11.80 ; 6404.11.90 Ms. Antonette Wright The Donna Karan Company 580 Gotham Parkway Carlstadt, NJ 07072 RE: The tariff classification of footwear from China Dear Ms. Wright: In your letter dated May 9, 2003 you requested a tariff classification ruling. The submitted three half pair shoe samples are describe as follows: Style #23337572 “X-Country” - A women’s athletic-type shoe with an upper external surface area consisting of rubber/plastic and textile material component parts assembled by stitching. The shoe has a lace closure, a textile tongue, does not cover the wearer’s ankle and you have provided external surface area upper (ESAU) material percentage measurements indicating that it has an upper of 71.82% rubber/plastics and 28.18% textile materials. The shoe also has a cemented-on molded rubber/plastic bottom/sole that overlaps the upper at the sole by a height of ¼-inch or more. We consider this shoe to have a foxing-like band. You state that the shoe will be valued at $11.60 per pair. Style #23337522 “Digit” - A women’s athletic-type shoe that does not cover the ankle, with an upper external surface area consisting of textile, leather and rubber/plastics material component parts assembled by stitching. The shoe has a lace closure, a tongue and you have provided external surface area upper (ESAU) material percentage measurements indicating that it has an upper of 45.4% textile, 34.6% leather and 20% “other” (rubber/plastics) materials. The shoe also has a cemented-on molded rubber/plastic bottom/sole that overlaps the upper at the sole by a height of ¼-inch or more. We consider this shoe to have a foxing-like band. You state that the shoe will be valued at $9.97 per pair. Style #23337549 “Perfect” - A women’s athletic-type shoe with an upper external surface area consisting of textile and leather material component parts assembled by stitching. The shoe has a lace closure, a leather tongue and it does not cover the wearer’s ankle. You have provided external surface area upper (ESAU) material percentage measurements indicating that it has an upper of 75.6% textile and 24.4% leather materials. The shoe also has a cemented-on rubber/plastic midsole/lateral stabilizer and a rubber/plastic outer sole. You state that the shoe will be valued at $14.42 per pair. The applicable subheading for the shoe identified as Style #23337572 “X-Country” will be 6402.99.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s and the outer sole’s external surface area 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 shoe, identified as Style #23337522 “Digit” will be 6404.11.80, HTS, which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is “athletic footwear”; and which is valued at 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 shoe, identified as Style #23337549 “Perfect” will be 6404.11.90, HTS, which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is “athletic footwear”; and which is valued over $12.00 per pair. The rate of duty will be 20% 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