The tariff classification of footwear from China

NY L87517 September 16, 2005 CLA-2-64:RR:NC:SP:247 L87517 CATEGORY: Classification TARIFF NO.: 6403.91.90 Ms. Ruth Texeira Columbia Sportswear Company 14375 N.W. Science Park Dr. Portland, OR 97229 RE: The tariff classification of footwear from China Dear Ms. Texeira: In your letter dated September 6, 2005 you requested a tariff classification ruling. The submitted sample, identified as Style BL1149, is a women’s boot with an upper that covers the wearer’s ankle. The boot has an upper consisting of a molded rubber/plastics material lower portion, a leather instep and shaft portion that features a “gusseted” tongue under a functional shoelace closure with a cinch-type plastic buckle, metal eyelets, textile eyelet stays, and a fuzzy, “faux fur” textile topline collar trim portion. We note that the gusseted textile material tongue with its leather patch and textile logo label is on a lower plane than the rest of the upper and under the shoe’s laces. Based on past precedent and rulings, shoe tongues are excluded from all external surface area upper (ESAU) material percentage area measurements. We also note that the “faux fur” textile material topline piece is to be included in the upper’s ESAU material measurements. You have provided an independent lab report, which found that the “ESAU” of this women’s boot is predominately leather and that with the “tongue” excluded, the upper is 55% leather and 44% rubber and plastics materials. This report initially did not include the “faux fur” collar trim piece, which you state, was excluded from the lab’s measurements as a “decorative accessory.” You now state in your letter, that with the “faux fur” topline collar included, the external surface area of the upper is 44% leather, 37% rubber/plastics and 19% textile. Therefore, based on these provided measurements, this boot will be considered to have a leather upper. The boot also has a rubber/plastic outer sole. The applicable subheading for the women’s boot, identified as Style BL1149, will be 6403.91.90, Harmonized Tariff Schedule of the United States (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