The tariff classification of footwear from China: Modification of NY Ruling K80672 dated November 21, 2003.

NY K81881 January 9, 2004 CLA-2-64:RR:NC:SP:247 K81881 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: Modification of NY Ruling K80672 dated November 21, 2003. Dear Ms. Malina: In a previous letter dated November 6, 2003 you requested a tariff classification ruling for a sport sandal identified as Style #89394. This new ruling letter replaces and revises NY Ruling K80672 issued to you on November 21, 2003. This revision is based on the information you are now submitting in your letter to this office dated December 10, 2003, which identifies the need to correct the gender designation of this sample shoe. You request that the original ruling be modified to reflect that this leather upper, rubber/plastic soled sandal, Style #89394, should not have been ruled to be a “unisex” shoe, since this specific style number is designated to identify only “men’s” sandals. The information and the samples that you have now provided have clarified for this office that you also offer a comparable woman’s version of this sandal, which you identify as Style #89395. This corrected ruling letter now reflects the resulting change of subheading and duty rate for the men’s sandal identified as Style #89394 in NY Ruling K80672 dated November 21, 2003, and in addition the classification and duty of the women’s version of this sandal, identified as Style # 89395. The submitted half pair sample, which you state is a man’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. The submitted half pair sample, which you state is a woman’s sport sandal, is identified as Style #89395. 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 77.7% leather and 22.3% textile. The sandal also has a molded rubber/plastic bottom/outer sole. We presume that this sandal will be valued at over $2.50 per pair. The applicable subheading for the men’s sandal, identified as Style #89394, 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. The applicable subheading for the women’s sandal, identified as Style #89395, will be 6403.99.90, HTS, which provides for footwear with uppers 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; and which is for women. The rate of duty will be 10% ad valorem. We are returning the samples 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