The tariff classification of footwear from China

NY L83142 March 8, 2005 CLA-2-64:RR:NC:SP:247 L83142 CATEGORY: Classification TARIFF NO.: 6403.91.60 ; 6403.91.90 Ms. Rebecca A. Montgomery New Balance Athletic Shoe, Inc. 10 International Way Lawrence, MA 01841 RE: The tariff classification of footwear from China Dear Ms. Montgomery: In your letter received March 1, 2005 you requested a tariff classification ruling. You identify the submitted half pair sample as a men’s basketball shoe, “New Balance Athletic Shoe Style BB902.” This size 9.5 athletic-type shoe has an upper that covers the ankle with an external surface area consisting predominately of leather and also of rubber/plastics and textile material component parts assembled by stitching. The shoe has a leather front vamp, rubber/plastic rear quarters and side panels, two padded textile material ankle side panels framed by leather borders, and a lace closure with a textile tongue. You have provided an independent lab report stating that the external surface area of this shoe’s upper is 49% leather, 42.9% rubber/plastics and 8.1% textile materials, with all accessories and reinforcements excluded. The shoe also has a molded rubber/plastic bottom that overlaps the upper at the sole by a vertical height of ¼-inch or more. We consider the shoe to have a foxing-like band. Since this 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, it is considered “unisex” in sizes up to and including American men’s size 8. The applicable subheading for this shoe, identified as “New Balance Athletic Shoe Style BB902,” in American men’s size 8.5 and larger will be 6403.91.60, 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 covers 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 6403.91.90, 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