The tariff classification of footwear from China

NY L85954 June 30, 2005 CLA-2-64:RR:NC:SP:247 L85954 CATEGORY: Classification TARIFF NO.: 6403.99.60 ; 6403.99.90 Ms. Maria Elena Gomez G Bob Barker Co., Inc. 118 E. Jones St. Fuquay-Varina, NC 27526 RE: The tariff classification of footwear from China Dear Ms. Gomez: In your letter dated June 17, 2005 you requested a tariff classification ruling. The submitted half pair sample, identified as “Item# SLIDE,” is a closed-toe, closed-heel, slip-on men’s size 12 shoe, with a predominately leather material upper that does not cover the wearer’s ankle. The shoe’s upper has a textile tape portion that runs along the center of the instep, with textile mesh material borders and two textile mesh material side panels. You state that leather accounts for 80% of the external surface area of the upper and textile materials account for 20%. The shoe also has a cemented-on, unit molded rubber/plastic bottom that overlaps the upper at the sole. You have informed this office by phone, that the shoe will be valued at over $2.50 per pair. Since this casual slip-on 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. The applicable subheading for the shoe identified as “Item# Slide,” 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. 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