The tariff classification of footwear from Spain and China

NY J84343 May 6, 2003 CLA-2-64:RR:NC:TA:347 J84343 CATEGORY: Classification TARIFF NO.: 6403.91.90 Ms. Vicky Lee J. Crew Group, Inc. 770 Broadway New York, NY 10003 RE: The tariff classification of footwear from Spain and China Dear Ms. Lee: In your letter dated April 29, 2003 you requested a tariff classification ruling for a women’s hi-top boot/shoe, Style #D21254 from Spain and a women’s knee-high textile knit slipper sock with a leather sole, Style #D20448 from China. Style # D21254 is a women’s low boot/shoe, which covers the wearer’s ankle. The boot which is approximately 6-inches high, has an upper consisting of both suede leather and textile materials and although you have not provided an external surface area upper (ESAU) material percentage measurement, we are able to determine based on visual measurements that leather is the predominant external surface area material of the upper. The boot also has a metal D-ring lace closure, a textile material tongue and a unit molded rubber/plastic bottom that overlaps the upper at the sole. The applicable subheading for the woman’s boot, identified as Style #D21254 will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with outer soles of rubber, plastics or composition leather and uppers of leather, which is not “sports footwear”, which covers the ankle and which is for women. The duty rate will be 10% ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the women’s textile upper slipper-sock footwear item with a sewn-on leather sole and a foam plastic midsole, Style #D20448. Your request for a classification ruling for this item should include an accurate component material percentage by weight breakdown of all rubber/plastics, textile and leather component materials present. Please also include the price per pair. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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