The tariff classification of footwear from China

NY L89287 January 5, 2006 CLA-2-64:RR:NC:247: L89287 CATEGORY: Classification TARIFF NO.: 6403.91.60, 6403.91.90 Ms. Lisa Caria Phoenix International Freight Services, Ltd. 855 IL Route 83 Bensenville, IL 60106-1219 RE: The tariff classification of footwear from China Dear Ms. Caria: In your letter dated December 20, 2005 you requested a tariff classification ruling for a motorcycle boot on behalf of Lemans Corporation. The sample, labeled “Quadrant” is a boot with an outer sole of rubber or plastics and an upper of, what you state is, split-grain leather. You also state that the boot has a “Goodyear welt construction” and suggest classification in subheading 6401.91.3040, Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles of rubber, plastics or composition leather and uppers of leather, other, covering the ankle, welt footwear, for men. Chapter 64, HTS, Additional U.S. Note 1(a) provides that for purposes of this chapter the term “welt footwear” means footwear constructed with a welt, which extends around the edge of the tread portion of the sole, and in which the welt and shoe upper are sewn to a lip on the surface of the insole, and the outsole of which is sewed or cemented to the welt. The submitted sample of the “Quadrant” boot does not have a welt. The bottom edge of the upper is “flanged’ or flared outward and stitched to the sole and to a lip on the insole. This type of construction is commonly referred to as “stitchdown” construction and is not welt footwear for tariff purposes. You have indicated that the “Quadrant” boot is available in men’s and youth’s sizes with no corresponding model available for females. This type of footwear is commonly worn by both sexes. The applicable subheading for the “Quadrant” boot in sizes up to and including American men’s size 8 will be 6403.91.90, HTS, which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, covering the ankle, other, for other persons. The rate of duty will be 10 percent ad valorem. The applicable subheading for the boot in sizes larger than American men’s size 8 will be 6403.91.60, HTS, which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, covering the ankle, other, for men, youths and boys. 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