The tariff classification of footwear from China

NY K81355 December 5, 2003 CLA-2-64:RR:NC:SP:247 K81355 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Linda Broadford Ralph Lauren Footwear 1895 J.W. Foster Blvd. Canton, MA 02021 RE: The tariff classification of footwear from China Dear Ms. Broadford: In your letter dated November 21, 2003 you requested a tariff classification ruling. The submitted half pair sample identified as “Pattern name Ultra Race”, Item #AAW14815, is a women’s athletic-type shoe with a lace closure and an upper that does not cover the wearer’s ankle. The shoe has an upper external surface area consisting of functionally stitched together rubber/plastics materials, a cemented-on rubber/plastic midsole that encircles and overlaps the upper at the sole by a vertical height of less than a ¼-inch, and a rubber/plastic outer sole. We do not consider this shoe to have a foxing-like band. In your letter you indicate that this shoe, Pattern name Ultra Race, Item #14815, is also representative of Item #’s AAW14811, 14812, 14813, 14814, for women and Item #’s AAM18020, 18021, 18022, 18023, 18024, for men. You stated during a follow-up telephone conversation with this office, that these different item numbers correspond to only differences of color and gender and that all the item numbers listed are for shoes of identical material composition and construction as the sample shoe you have provided. We will presume that for the purposes of this ruling your statement is correct. Therefore, the applicable subheading for the shoes, Pattern name “Ultra Race” and identified by Item #’s AAW14811, 14812, 14813, 14814, 14815 and Item #’s AAM18020, 18021, 18022, 18023, 18024, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; which is not designed to be a protection against water, oil or cold or inclement weather; and which does not cover the ankle. The rate of duty will be 6% 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