The tariff classification of footwear from China

NY K84022 March 23, 2004 CLA-2-64:RR:NC:SP:247 K84022 CATEGORY: Classification TARIFF NO.: 6403.91.90 Mr. Tim O’Conner Sofft Shoe Company Inc. 8 Hampshire Drive Hudson, NH 03051 RE: The tariff classification of footwear from China Dear Mr. O’Conner: In your letter dated March 8, 2004, on behalf of H. H. Brown Shoe Co., Inc., you requested a tariff classification ruling. The submitted half pair sample identified as style “Avalanche QK208H-10” is, as you state, a women’s boot approximately 8-inches in height. The boot has a molded rubber/plastic foot portion and a sewn-on leather shaft portion with some stretch textile fabric material and a pull-up tab at the topline opening. The boot also has a lace closure with textile strap eyelet hoops and a rubber/plastic sole. You have provided an independent lab report stating that the external surface area of this boot’s upper is 59.86% leather, 39.06% rubber/plastics and 1.08% textile materials, with all accessories and reinforcements excluded. The boot will be valued at over $12 per pair. The applicable subheading for this boot, identified as style “Avalanche QK208H-10” will be 6403.91.90, Harmonized Tariff Schedule of the United States (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