The tariff classification of footwear from China

NY K80790 December 29, 2003 CLA-2-64:RR:NC:SP:247 K80790 CATEGORY: Classification TARIFF NO.: 6404.11.90 Mr. John B. Pellegrini McGuireWoods LLP Park Avenue Tower 65 East 55th St. New York, NY 10022-3219 RE: The tariff classification of footwear from China Dear Mr. Pellegrini: In your letter dated November 26, 2003, on behalf of your client, The Timberland Company, you requested a tariff classification ruling. The submitted half pair sample shoe identified by you as the “Snow Lizard” is described as a man’s athletic shoe with a fabric upper and a rubber/plastic outsole. The shoe covers the wearer’s ankle and it has an upper with a predominately textile material external surface area. This shoe construction exhibits what you describe as a combination of two uppers, an interior jogger-type low-top leather and plastic mesh athletic shoe upper with a lace closure and an external hi-top textile shoe upper with a zipper closure. You state that the “interior” upper is very typical of a low-top jogging shoe, while the “second” or external surface area shoe upper portion resembles a permanently attached “gaiter” that is predominately textile, is lined with a thin textile fleece, is water resistant and constitutes the upper for classification purposes. You also state that this shoe is designed as a cold weather jogging shoe, that it has a flexible rubber/plastic sole with “molded lugs and cleats” and that it is designed to be used for running/jogging on snow covered outdoor trails and similar “slippery” surfaces. This “athletic” shoe will be valued at over $12 per pair. The applicable subheading for the shoe identified as the “Snow Lizard” will be 6404.11.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is “athletic” footwear; and which is valued over $12.00 per pair. The rate of duty will be 20% 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