The tariff classification of footwear from China

NY J87012 August 13, 2003 CLA-2-64:RR:NC:TA:347 J87012 CATEGORY: Classification TARIFF NO.: 6403.99.9021 ; 6403.99.9031 Ms. Susan Morelli Saucony, Inc. 13 Centennial Drive Peabody, MA 01960 RE: The tariff classification of footwear from China Dear Ms. Morelli: In your letter dated July 30, 2003 you requested a tariff classification ruling. You have submitted three half pair samples of what you describe as women’s athletic-type walking shoes, identified as Style No.’s Motiva 5204-1, Motiva 5204-2 and Motiva 5204-3. You state that these three shoes, which do not cover the ankle, are all of similar construction, they all have lace closures, two color uppers consisting of 98% leather and 2% textile upper external surface areas and rubber/plastic soles. You also state that a fourth (two) color shoe ( Motiva 5204-4), constructed in the same manner as the other three submitted samples, will also be imported which will have a 98% grain leather and 2% textile upper, as do Style #’s 5204-1 and 5204-2. Only the shoe upper of Style # 5204-3 will be made of pigskin suede leather. The shoes will all be valued at more than $2.50 per pair. You have asked that we provide the ten digit classification subheadings for these four shoe style numbers. The applicable subheading for the three, “grain leather” (not pigskin) upper athletic-type shoes, identified as Style No’s. Motiva 5204-1, 5204-2 and 5204-4, will be 6403.99.9031, Harmonized Tariff Schedule of the United States (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 over $2.50 per pair; which is tennis shoes, basketball shoes and the like; for women. The rate of duty will be 10% ad valorem. The applicable subheading for the athletic-type shoe, identified as Style No. Motiva 5204-3, will be 6403.99.9021, 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 over $2.50 per pair; which is tennis shoes, basketball shoes and the like; with pigskin uppers; for women. 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