The tariff classification of footwear from Sri Lanka

NY J88220 September 8, 2003 CLA-2-64:RR:NC:TA:347 J88220 CATEGORY: Classification TARIFF NO.: 6404.19.90 Mr. Roger J. Crain Customs Science Services, Inc. 11901 Reynolds Ave. Potomac, MD 20854-3334 RE: The tariff classification of footwear from Sri Lanka Dear Mr. Crain: In your letter dated August 14, 2003, on behalf of Consolidated Shoe Co., you requested a tariff classification ruling. The submitted half pair sample, identified as style name “Palladium Parmy” is as you state, a women’s mid-calf height lace-up fashion boot with a bright orange colored canvas textile upper and a rubber/plastic outer sole. This casual-look fashion boot that somewhat resembles a hi-top sneaker with a toe bumper and an encircling foxing-tape band is approximately 9-inches high. It has a textile tongue and a textile upper with an extended shaft-like portion that in addition to metal eyelets also features four pairs of metal speed lace eyelets, a common feature on boot shafts. We do not consider this mid-calf high casual boot to be athletic footwear, nor to be readily identifiable as “tennis shoes, basketball shoes, gym shoes training shoes and the like.” We note you state in your letter that this item will be valued at over $12.00 per pair. The applicable subheading for this women’s casual boot identified as style “Palladium Parmy” will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; which is not designed to be a protection against water, oil or cold or inclement weather; which does not have open toes or open heels; which is not a slip-on; and which is valued, we presume, over $12.00 per pair. The rate of duty will be 9% ad valorem. We are returning the sample 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