The tariff classification of footwear from China

N003313 November 30, 2006 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6403.99.60 ; 6403.99.90 Ms. Stacey Nesseth Red Wing Shoe Company, Inc. 314 Main Street Red Wing, MN 55066-2337 RE: The tariff classification of footwear from China Dear Ms. Nesseth: In your letter dated November 10, 2006 you requested a tariff classification ruling. The submitted sample, identified as Style #7810 Amphib Flux, which has the name or word “Vasque” embroidered in textile letters on an upper side strap, is a closed-toe, open-heel sandal-like shoe that uses a lacing cord with a plastic slip-stop closure to secure the shoe on the foot. The external surface area of the upper (ESAU) consists of textile, rubber/plastic and leather constituent materials assembled by stitching and cementing. You state in your letter that this shoe is a newly modified version of your Style #7876 Amphib shoe, which is a similarly constructed shoe with a mostly rubber/plastics material upper that was previously submitted by you and classified in New York ruling, NY M82706. The instant shoe now being submitted for classification has been modified to have an upper with an external surface area that is, as you state, predominately of leather. Based on visual estimates, since you did not provide any actual constituent surface material percentage measurements, we will agree that for the purposes of this ruling, the submitted sample shoe has a predominately leather material upper. The shoe also has a rubber/plastic outer sole and it will be valued at over $2.50 per pair. Since the submitted 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, the shoe is considered “unisex” in sizes up to and including American men’s size 8. The applicable subheading for this shoe, identified as Style #7810 Amphib Flux, in American men’s size 8.5 and larger, will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTSUS), 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, HTSUS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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