The tariff classification of footwear from China

NY K86212 May 28, 2004 CLA-2-64:RR:NC:SP:247 K86212 CATEGORY: Classification TARIFF NO.: 6403.99.60 ; 6403.99.90 ; 6404.19.90 Ms. Linda Broadford Ralph Lauren Footwear 1895 J. W. Foster Blvd. Canton, MA 02021 RE: The tariff classification of footwear from China Dear Ms. Broadford: In your letter dated May 12, 2004 you requested a tariff classification ruling. The two submitted half pair shoe samples are described as follows: 1) Opus AAM18234 - A men’s athletic-type “trail running” shoe with an upper comprised of leather, textile and rubber/plastics materials assembled by stitching and the upper does not cover the wearer’s ankle. You state that the external surface area of the upper (ESAU), which appears to be predominately of leather, is 55.81% leather, 40.81% textile and 3.38% synthetic (rubber/plastics). The shoe also has a lace closure, a rubber/plastic midsole and a rubber/plastic outer sole. Since this athletic-type shoe is the type of footwear that is commonly worn by both sexes and no indication is provided that comparable styles are offered for women, this shoe is considered “unisex” in sizes up to and including American men’s size 8. 2) Nala slip-on, AAM18752 - A men’s casual wear slip-on shoe with a predominately textile mesh fabric upper that has a band of suede leather around the toe area and also leather at the back and sides of the heel. The shoe does not cover the ankle and it has a stretch textile topline with a tied elastic cord that can be adjusted for fit. It also has a cemented-on, unit molded rubber/plastic cupsole bottom that overlaps the upper at the sole by a vertical height of more than ¼-inch, all around the shoe’s lower perimeter. We consider this shoe to have a foxing-like band. You state that the shoe will be valued at over $12 per pair. The applicable subheading for the athletic-type shoe, identified as “Opus AAM18234” in American men’s size 8.5 and larger 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. In sizes up to and including American men’s size 8, the applicable subheading will be 6403.99.90, HTS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which does not cover the ankle; which is valued over $2.50 per pair; for other persons. The rate of duty will be 10% ad valorem. The applicable subheading for the shoe identified as “Nala slip-on, AAM18752” will be 6404.19.90, HTS, which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s 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 does not have open toes or open heels; which is of the slip-on type and has a foxing or a foxing-like band wholly or almost of rubber or plastics applied or molded at the sole and overlapping the upper; and which is valued over $12.00 per pair. The rate of duty will be 9% 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