The tariff classification of footwear from China or Korea

NY K86947 July 1, 2004 CLA-2-64:RR:NC:SP:247 K86947 CATEGORY: Classification TARIFF NO.: 6403.99.60 ; 6404.19.35 ; 6404.19.90 Mr. Richard Somers Ocean Air Experts in International Logistics 186A Lee Burbank Highway Revere, MA 02151 RE: The tariff classification of footwear from China or Korea Dear Mr. Somers: In your letter dated June 9, 2004, on behalf of HH Brown Shoe Co., Inc., you requested a tariff classification ruling. The four submitted half pair samples are described as follows: 1. Orvis Sandals, Style OR3-039, Stock names “Manatee”(men’s) and “Tula” (women’s) - An open-toe, open-heel sandal with a predominately textile material upper. The upper has three wide eyelets with an elastic cord and a plastic slip-stop for tightening the upper to the foot. The sandal also has a molded rubber/plastic bottom/outer sole. 2. Orvis “Men’s Sandal, Brisbane” Stock #OV8041 - An open-toe, open-heel sandal with an upper consisting of two straps that cross the instep of the foot plus additional straps around the ankle and behind the heel, all of which are secured and adjusted by hook-and-loop closures. The upper has an external surface area of both leather and textile materials, with leather being the predominant external surface area upper (ESAU) material, based on our visual estimates. The sandal also has a molded rubber/plastic bottom/outer sole. 3. Orvis Style OR3-041, Stock names “Cambria” (men’s) and “Coronado” (women’s) - A casual wear shoe with a predominately textile material upper consisting of knit textile and leather-look textile materials. The upper also has four eyelets with an elastic cord closure for tightening the shoe to the wearer’s foot. The shoe has a unit molded rubber/plastic cupsole bottom with sidewalls that overlap the upper at the sole by a variable vertical height of at least ½-inch and more, all around the shoe’s lower perimeter. We consider this shoe to have a foxing-like band. You state that both the women’s and the men’s versions of this shoe will be valued at over $12 per pair. We will presume that both the men’s and women’s versions of this shoe style are of identical materials and construction, but differ only in color, sizing, or some minor design feature or ornamentation that does not effect classification. 4. Orvis Tie Moccassin (men’s), stock name “Merritt” - A men’s casual shoe with an upper external surface area (ESAU) consisting of both mesh textile fabric and leather materials. You state and we agree, that based on visual estimates, leather is the predominant upper (ESAU) material. The shoe also has a four-eyelet lace closure system with an elasticized cord, a textile tongue and a plastic slip-stop for tightening the shoe to the foot. It also has a sewn-on rubber/plastic slip-resistant outer sole. The applicable subheading for the Orvis Sandal identified as Style OR3-039, Stock names “Manatee”(men’s) and “Tula” (women’s) will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. The applicable subheading for the two items, identified as the Orvis “Brisbane Men’s Sandal” Stock #OV8041 and the “Orvis (men’s) Tie Mocassin,”, stock name “Merritt”, will be 6403.99.60, 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. The applicable subheading for the item identified as the Orvis Style OR3-041, Stock names “Cambria” (men’s) and “Coronado” (women’s), 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 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 or which has a foxing or a foxing-like band wholly or almost wholly of rubber or plastics applied at the sole and overlapping the upper; and which is valued over $12 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