The tariff classification of footwear from China

NY K83945 March 16, 2004 CLA-2-64:RR:NC:SP:247 K83945 CATEGORY: Classification TARIFF NO.: 6403.91.60 ; 6403.91.90 Mr. Tim O’Connor Sofft Shoe Company Inc. 8 Hampshire Drive Hudson, NH 03051 RE: The tariff classification of footwear from China Dear Mr. O’Connor: In your letter dated March 3, 2004, on behalf of H. H. Brown Shoe Co., you requested a tariff classification ruling. The submitted half pair sample identified as style “Peak-Stock #QK240-H17” is an over the ankle boot, approximately 7-inches high, with an upper external surface area consisting of leather, rubber/plastics and textile material component parts assembled by stitching. The boot has a padded textile ankle collar, a padded textile tongue, a lace closure with metal D-ring eyelets and plastic speed hooks and leather back, side quarters and upper vamp front and toe portions. It also has a unit-molded rubber/plastics bottom with extended sidewalls. In addition to functioning as outer sole, the unit-molded bottom’s extended sidewalls function as portions of the upper. You have provided an independent lab report stating that the external surface area of this boot’s upper is 51.42% leather, 36.88% rubber/plastics and 11.70% textile materials, with all accessories and reinforcements excluded. Since this boot is the type of footwear that is commonly worn by both sexes, and no indication is provided that comparable styles are offered for women, it is considered “unisex” in sizes up to and including American men’s size 8. Therefore, the applicable subheading for this boot, identified as style “Peak-Stock #QK240-H17” in American men’s size 8.5 and larger will be 6403.91.60, 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 covers the ankle; for men, youths and boys. The rate of duty will be 8.5% ad valorem. In sizes up to and including American men’s size 8, the applicable subheading will be 6403.91.90, HTS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which covers 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