The tariff classification of footwear from China and Vietnam.

NY K82827 February 17, 2004 CLA-2-64: RR: NC: SP: 247 K82827 CATEGORY: Classification TARIFF NO.: 6403.59.15 Mr.John J. Kenney Reebok Int’l LTD 1895 J.W. Foster Blvd. Canton, MA 02021 RE: The tariff classification of footwear from China and Vietnam. Dear Mr. Kenney: In your letter dated January 28, 2004, you requested a tariff classification ruling. The three submitted samples are described as follows: Style name “CL Original Crib KC,” Style # 84-112587, is an infant’s shoe that does not cover the ankle. The shoe has a leather upper and outsole, a padded insole and a 1 ½-inch wide leather strap that crosses over the middle of the vamp and attaches to the side by a hook & loop contact closure. You state that the shoe has been fabricated by a method know as “turned” construction and will be offered in pink and white colors. The price of the footwear exceeds $4.00 per pair. Style name “G 6 Crib shoe,” Style # 84-111161, is an infant’s shoe that does not cover the ankle. The shoe has a leather upper, a padded tongue & insole, a four-eyelet lace closure and a leather outsole. You point out that the shoe has been assembled by “turned” construction and will be offered in white, red, grey and royal colors. The price of the footwear exceeds $5.00 per pair. Style name “S Carter Tennis Shoe,” Style # 116135, is an infant’s shoe that does not cover the ankle. The shoe has a leather upper, a padded tongue & insole, a four-eyelet lace closure and a leather outsole. You indicate that the shoe has been fabricated by “turned” construction and will be offered in white, pink and silver and colors. The price of the footwear exceeds $5.00 per pair. Our examination of infant shoe samples reveled that each shoe was produced by the “turned” construction method, where the leather upper was stitched to the leather outsole wrong side out before the shoe is turned right side out again. You ask if “turned” construction applies to mid-cut versions of these shoes. Turn or turned footwear provided for in subheading 6403.59.15 applies only to footwear not covering the ankle. The applicable subheading for the infant shoes identified as “CL Original Crib KC,” Style # 84-112587, “G 6 Crib shoe,” Style # 84-111161 and “S Carter Tennis shoe,” Style # 116135, will be 6403.59.15, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with upper’s and outer soles predominately of leather; which is not “sports footwear”; which does not cover the ankle; and in which the upper is sewn to the outer sole by means of turned construction. The rate of duty will be 2.5% ad valorem. We are returning the samples as 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