The tariff classification of footwear from China

N034379 August 12, 2008 CLA-2-64:RR:SP:247 CATEGORY: Classification TARIFF NO.: 6403.99.9031 Ms. Twila A. McArdle C.H. Powell Company 19231 36th Avenue West, Suite J Lynnwood, WA 98036 RE: The tariff classification of footwear from China Dear Ms. McArdle: In your letter dated July 25, 2008, you requested a tariff classification ruling on behalf of Triple T Trading for four styles of footwear. You have submitted samples identified as B72, O-Slide, V54 and 750. You describe B72 as a clear sole athletic shoe with a Velcro-closure. You state that the upper is composed of 60 percent leather and 40 percent nylon mesh. The outer sole is a transparent rubber/plastics material. The submitted sample is labeled Size: Men’s 9.5/Women’s 11.5. O-Slide is described as a men’s or women’s slip-on athletic shoe. You state that the upper is composed of 92 percent leather and 8 percent nylon mesh. The outer sole is rubber/plastics. V54 is described as a men’s Velcro jogger shoe. There is no size label in the shoe indicating gender. It is the opinion of this office that it is the type of footwear commonly worn by both sexes. You state that the upper is composed of 70 percent leather and 30 percent nylon mesh. The outer sole is rubber/plastics. 750 is described as a low top leather lace-up athletic shoe. The upper is described as 1.4mm Action Leather/1.2mm PU materials. Inside the shoe there is a stick-on label marked “Upper: Action Lthr/PVC. This office requires component material identification and an accurate laboratory analysis identifying the component material of the upper having the greatest external surface area. When this information is available, you may resubmit this item for a classification ruling. The applicable subheading for B72, O-Slide and V54 will be 6403.99.9031, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of leather: other: not covering the ankle: other: other: for other persons: valued over $2.50/pair, other, tennis shoes, basketball shoes and the like, for women. The general rate of duty will be 10 percent ad valorem. In your submission, you refer to the submitted samples as “work” footwear. Chapter 64, Harmonized Tariff Schedule of the United States, (HTSUS), Statistical Note 1. (a) provides that for the purposes of this chapter the expression "Work Footwear" encompasses, in addition to footwear having a metal toe-cap, specialized footwear for men or for women that:has outer soles of rubber or plastics, andis of a kind designed for use by persons employed in occupations, such as those related to the agricultural, construction, industrial, public safety and transportation sectors, that are not conducive to the use of casual, dress, or similar lightweight footwear, andhas special features to protect against hazards in the workplace (e.g. resistance to chemicals, compression, grease, oil, penetration, slippage, or static buildup).Work Footwear does not cover:sports footwear, tennis shoes, basketball shoes, gym shoes, training shoes and the like; footwear designed to be worn over other footwear;footwear with open toes or open heels; orfootwear, except footwear of heading 6401, of the slip-on type or other footwear that is held to the foot without the use of laces or a combination of laces and hooks or other fasteners.In this regard, the submitted shoes are not "Work Footwear" for tariff classification purposes. 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