The tariff classification of footwear from China

NY J88204 September 16, 2003 CLA-2-64:RR:NC:TA:347 J88204 CATEGORY: Classification TARIFF NO.: 6402.99.90 ; 6402.99.60 ; 6402.99.70 ; 6402.99.80 Mr. Roger J. Crain Customs Science Services, Inc. 11901 Reynolds Ave. Potomac, MD 20854-3334 RE: The tariff classification of footwear from China Dear Mr. Crain: In your letter dated August 21, 2003, on behalf of your client K-Swiss Inc., you requested a tariff classification ruling. The submitted sample, identified as style name “Replacor”, is an athletic-type shoe that does not cover the wearer’s ankle. You state that this footwear is an adult size tennis shoe with a closed-toe, closed-heel upper that has an external surface area predominately of rubber/plastics and a unit molded rubber/plastic bottom/outer sole. You have also provided a lab report that has found the rubber/plastic bottom of this shoe overlaps the upper at the sole by ¼-inch or more for approximately 48% of the shoe’s lower perimeter, indicating that the shoe probably has a foxing-like band. In addition, this lab report analysis also found that the external surface area of the shoe’s upper, including all accessories and reinforcements, is 83% rubber/plastics and 17% textile materials, verifying that the surface area of the upper is not over 90% rubber/plastics. The main feature of the “Replacor” tennis shoe that you describe is its unique construction. This two piece tennis shoe consists of a removable and replaceable “outsole/shell” shoe that is by itself a basically complete footwear item and a liner-like, slip-on “inner shoe” component part. The mostly textile slipper-like ‘’inner shoe” component does not have an outer sole that will contact the ground when worn but it does provide padding and support for the foot and it is made to fit snugly inside the “outsole/shell” outer shoe. The outer shoe (shoe/shell) has a fully lasted and shaped functional upper with a shoe lace closure and a closed bottom with a cemented-on rubber/plastic outer sole that will contact the ground. It also has been specially outfitted to attach and to secure the removable liner-like “inner shoe” component part with a complementary hook-and-loop heel strap and with hook-and-loop material surfaces sewn onto its insole face that mesh with a large circular patch sewn under the heel of the “inner shoe” component. We note that you have provided the information that the Replacor shoe will be initially imported as a single unit consisting of matching “outsole/shells” and “inner shoes” fitted together to make a complete pair of tennis shoes. In the future, the importer K-Swiss Inc., also intends to import and sell pairs of “outsole/shell” shoes with different outsole tread patterns but without the “inner shoe” component parts included. The reason given is that by inserting the “inner shoe” component part from a prior purchased pair of Replacor tennis shoes into a different separately purchased pair of Replacor “outsole/shell” only shoes, the wearer can change the tread pattern of his footwear to obtain better performance on different tennis court surfaces. You have asked that the tariff classification be provided for a pair of style name “Replacor” tennis shoes with “inner shoes” valued at over $12 and also for the pair of Replacor “outsole/shell” shoes without “inner shoes”, for which you do not provided a value per pair. The applicable subheading for style name “Replacor” tennis shoes with “inner shoes” will be 6402.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface 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); which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $12.00 per pair. The rate of duty will be 20% ad valorem. The tariff classification for a pair of shoes identified by you only as the “Replacor outsole/shells” (without “inner shoes”) will depend on their value per pair and will be classified as footwear in which both the upper’s and outer sole’s external surface 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); which is not designed to be a protection against water, oil, or cold or inclement weather. If valued not over $3.00 per pair, the applicable subheading will be 6402.99.60, HTS, and the rate of duty will be 48% ad valorem. If valued over $3.00 but not over $6.50 per pair, the applicable subheading will be 6402.99.70, HTS, and the rate of duty will be 90 cents per pair plus 37.5% ad valorem. If valued over $6.50 but not over $12.00 per pair, the applicable subheading will be 6402.99.80, HTS, and the rate of duty will be 90 cents per pair plus 20% ad valorem. If valued over $12.00 per pair, the applicable subheading will be 6402.99.90, HTS, and 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