The tariff classification of footwear from China

NY K85142 May 7, 2004 CLA-2-64:RR:NC:SP:247 K815142 CATEGORY: Classification TARIFF NO.: 6404.19.90 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 April 13, 2004 you requested a tariff classification ruling. The submitted half pair sample is identified as the “CL MODA BOOT,” Style #118697 and is as you state, a high cut casual wear unisex boot that covers the ankle. The boot is not protective against cold or inclement weather and is also as you state, intended and designed for casual wear, even if it somewhat resembles a boxing or wrestling boot. The upper consists predominately of textile materials with leather at the back, the heel and around the toe, leather eyelet stays with a shoelace closure, leather side wings and rubber/plastic side strip overlays. It also has two adjustable leather hook-and-loop ankle straps on the upper shaft, an EVA plastic midsole and a rubber/plastic outer sole. Based on visual estimates, we agree with you that the boot has an upper that is predominately of textile. The boot will be valued at over $12 per pair. The applicable subheading for this item identified as the “CL MODA BOOT,” Style #118697, will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer soles external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which is not a slip-on; and which is valued over $12 per pair. The rate of duty will be 9% 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