The tariff classification of footwear from China

NY J86131 August 1, 2003 CLA-2-64:RR:NC:TA:347 J86131 CATEGORY: Classification TARIFF NO.: 6403.99.60 ; 6403.99.90 Mr. Shawn Michael Gibson Chesta Co., Inc. 93 W. Columbus St. Pickerington, OH 43147 RE: The tariff classification of footwear from China Dear Mr. Gibson: In your letter dated July 9, 2003 you requested a tariff classification ruling. The submitted half pair sample, identified by you as Item # TCJ-7075, is a below-the-ankle height shoe which has been designed to be protective against penetration by water. The submitted shoe has a molded rubber/plastic bottom foot portion with a sewn-on suede leather partial upper vamp portion, a narrow padded plastic topline ankle collar, a padded plastic tongue and it also has a lace closure with four pairs of metal eyelets. You did not provide any documentation related to the percentages of the component materials, which make up the external surface areas of the shoe’s upper. You have informed this office during a follow up telephone conversation that the external surface area material of the upper of this shoe is 58% leather. For the purposes of this ruling we will accept your statement that leather is the component material of the upper having the greatest external surface area to be accurate. This information may be verified at the time of importation. The shoe also has a molded rubber/plastic outer sole. You state in your letter that this same shoe, identified as model/item designation #TCJ-7075, will be made available in both men’s and women’s sizes and that the submitted sample is a men’s sized shoe. The applicable subheading for this “men’s shoe” 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. For this same shoe, which you assert is made available and imported by you in designated “women’s sizes,” 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 is not “sports footwear”; which does not cover the ankle; which is valued, we presume, over $2.50 per pair; for other persons. The rate of duty will be 10% ad valorem. 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