The tariff classification of footwear from China

NY L80368 November 3, 2004 CLA-2-64:RR:NC:SP:247 L80368 CATEGORY: Classification TARIFF NO.: 6402.99.18 ; 6403.91.60 ; 6403.99.60 Mr. Shahar Bartal 335 East 51St New York, NY 10022 RE: The tariff classification of footwear from China Dear Mr. Bartal: In your letter dated October 24, 2004 you requested a tariff classification ruling. Style “SBL-01” is an American men’s size 10 shoe with a plastic material upper that does not cover the wearer’s ankle. The shoe has a cemented-on unit molded rubber/plastic outer sole and a four eyelet lace closure. Style “SLB-02” is an American men’s size 10 slip-on loafer-type shoe with an all leather upper that does not cover the wearer’s ankle. The shoe has a cemented-on rubber/plastic outer sole. Style “SLB-03” is an American girl’s/women’s size 4 athletic-type shoe with an upper external surface area that is comprised of leather, plastics and textile component materials. The shoe has a lace closure, does not cover the ankle and it has a rubber/plastic sole. The shoe also has molded rubber/plastic midsole that overlaps the upper. Style “SLB-04” is an American men’s size 8.5 athletic-type shoe with leather upper that covers the wearer’s ankle. The shoe has a lace closure and a unit molded rubber/plastic bottom/sole that overlaps the upper at the sole. The applicable subheading for the shoe identified as Style SBL-01 will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle. The duty rate will be 6% ad valorem. The applicable subheading for the men’s shoe identified as Style SBL-02, in American men’s size 8.5 and larger, 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 men’s athletic–type shoe, in American men’s size 8.5 and larger, will be 6403.91.60, 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 covers the ankle; for men, youths and boys. The rate of duty will be 8.5% ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the submitted athletic-type shoe that you identified as Style SBL-03. Your request for a classification ruling should include an accurate external surface area (ESAU) component measurement as a total of all the leather, rubber/plastics and textile materials that are present on the surface of this shoe (the tongue and shoelaces not included). We suggest that you obtain an independent lab measurement for accuracy. We also need the import value/price per pair. When this information is available, you may wish to consider resubmission of your request for this shoe style. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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