The tariff classification of footwear from China

NY K80672 November 21, 2003 CLA-2-64:RR:NC:SP:247 K80672 CATEGORY: Classification TARIFF NO.: 6403.99.60 ; 6403.99.90 Ms. Carolyn B. Malina Land’s End, Inc. Land’s End Lane Dodgeville, WI 53595 RE: The tariff classification of footwear from China Dear Ms. Malina: In your letter dated November 6, 2003 you requested a tariff classification ruling. The submitted half pair sample, which you state is a men’s sport sandal, is identified as Style #89394. The sandal has an open-toe, open-heel upper consisting of both leather and textile materials. The upper consists of a predominately leather strap-like vamp portion over the toes that is lasted under the insole and is secured by a textile hook-and-loop adjusting strap accessory, and a mostly leather ankle, sides and back strap portion that also features a sliding textile material hook-and-loop closure strap. You have provided a lab report which indicates that the external surface area of the upper (ESAU) is 75% leather and 25% textile. The sandal also has a molded rubber/plastic bottom/outer sole. We presume that the sandal will be valued at over $2.50 per pair. Since the submitted sandal is the type of footwear that is commonly worn by both sexes and no indication is provided that comparable styles are offered for women, the sandal is considered “unisex” in sizes up to and including American men’s size 8. The applicable subheading for the sandal, identified as Style #89394 in American men’s size 8.5 and larger, 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. In sizes up to and including American men’s size 8, 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 over $2.50 per pair; for other persons. The rate of duty will be 10% 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