The tariff classification of footwear from Taiwan

NY J84225 May 29, 2003 CLA-2-64:RR:NC:TA:347 J84225 CATEGORY: Classification TARIFF NO.: 6403.91.60 ; 6403.91.90 ; 6403.99.60 ; 6403.99.90 Mr. Kim Young BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of footwear from Taiwan Dear Mr. Young: In your letter dated May 8, 2003, on behalf of your client Meijer Distribution, you requested a tariff classification ruling. You have submitted two half pair samples of what you state are men’s hiking shoes, identified as Style #4195, which does not cover the ankle and Style #C-012, which does cover the wearer’s ankle. Style #C-012 - An above-the-ankle height hiking shoe/boot, approximately 6-inches high with an upper external surface area consisting of leather, rubber/plastics and textile material component parts assembled by stitching. This hiking shoe/boot has a padded textile ankle collar, a padded textile tongue, a lace closure with metal D-ring eyelets and metal speed hooks, textile material side panels and suede leather heel, side quarters and upper vamp front and toe portions. It also has external surface area upper (ESAU) rubber/plastics component material portions behind the heel and around the toe and a molded rubber/plastic traction grooved bottom that overlaps the upper at the sole. You state in your letter that the external surface area of this shoe’s upper is 50% leather, 30% rubber/plastics and 20% textile materials. Style #4195 - A hiking shoe that does not cover the ankle. The shoe has an upper with an external surface area (ESAU) consisting of leather, rubber/plastics and textile material component parts assembled by stitching. The shoe has a padded textile tongue, a padded leather and textile ankle collar and a mostly leather vamp with some textile and plastic material side panels. It also has a lace closure with textile loop-type eyelets and a cemented-on molded rubber/plastic traction grooved bottom that overlaps the upper at the sole. You state in your letter that the external surface area of this shoe’s upper is 50% leather, 35% rubber/plastics and 15% textile materials. Since both the submitted sample hiking shoes are the type of footwear that is commonly worn by both sexes, and no indication is provided that comparable styles are offered for women, both hiking shoes are considered “unisex” in sizes up to and including American men’s size 8. The applicable subheading for the hiking shoe/boot identified as Style #C-012, in American men’s size 8.5 and larger, will be 6403.91.60, 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 covers 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 6403.91.90, HTS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which covers the ankle; for other persons. The rate of duty will be 10% ad valorem. The applicable subheading for the hiking shoe identified as Style #4195,” in American men’s size 8.5 and larger 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. 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 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