The tariff classification of footwear from China

NY K81565 December 17, 2003 CLA-2-64:RR:NC:SP:247 K81565 CATEGORY: Classification TARIFF NO.: 6403.51.90 Mr. John J. Kenney Reebok International Ltd 1895 J.W. Foster Boulevard Canton, MA 02021 RE: The tariff classification of footwear from China Dear Mr. Kenney: In your letter dated November 25, 2003 you requested a tariff classification ruling. The submitted half pair sample identified as style #84-113534, “Vector Crib” is an infant’s shoe that covers the wearer’s ankle. This baby shoe has a functionally stitched together upper with an external surface area (ESAU) consisting of both rubber/plastic and leather material components. The shoe also has a lace closure, a hook-and-loop ankle strap and a leather outer sole/bottom attached to the upper using, as you state, turned construction. Based on our visual estimates and on your assertion that leather accounts for most of the upper’s external surface area, we will presume that this baby shoe has a leather upper for footwear classification purposes. We note that the classification you are proposing for this shoe under 6403.91.90.51, HTS, is not applicable because your sample shoe has a leather outer sole. The applicable subheading for the infant’s shoe identified as style #84-113534, “Vector Crib” will be 6403.51.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with predominately leather uppers and outer soles, which cover the ankle, 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