C80413 C8 Ruling Active

The tariff classification of footwear from China

Issued October 31, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6404.19.90

Headings: 6404

Product description

The submitted sample, "Model MN311 (the final digit will vary with color)", is a man's casual 'driving shoe'(car pedal traction wear), prominently displaying a trademark shark symbol and name "Greg Norman" on an instep label and on a leather patch sewn onto the bottom of a stitched-on, traction cleated and nubbed, molded rubber/plastic outer sole. Also, there is a 3 inch diameter leather patch with rows of raised rubber traction darts, sewn on at the back of the heel. The shoe has a predominately textile upper, with a stitched-on, 3/4 inch wide leather topline collar that incorporates four pairs of metal eyelets spaced around it to contain a functional leather lace, which, after being laced around the topline, passes through a single pair of metal eyelets on leather tabs across the wearers instep. The lace allows for the tightening of the shoe on the foot.

CBP rationale

The applicable subheading for this shoe will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately rubber and/or plastics; which is not "athletic" footwear; in which the upper's external surface is still 50% or less leather even after every leather accessory or reinforcement present is included as part of the upper's external surface; which is not designed to be a protection against water, oil, or cold or inclement weather; which has neither open toes nor open heels and is not a slip-on; and which is valued, we presume, over $12.

Full text

NY C80413 October 31, 1997 CLA-2-64:RR:NC:TA:346 C80413 CATEGORY: Classification TARIFF NO.: 6404.19.90 Mr. John B. Pellegrini Ross & Hardies 65 E. 55 St. New York, NY 10022-3219 RE: The tariff classification of footwear from China Dear Mr. Pellegrini: In your letter dated October 7, 1997, on behalf of your client The Rockport Co., you requested a tariff classification ruling. The submitted sample, "Model MN311 (the final digit will vary with color)", is a man's casual 'driving shoe'(car pedal traction wear), prominently displaying a trademark shark symbol and name "Greg Norman" on an instep label and on a leather patch sewn onto the bottom of a stitched-on, traction cleated and nubbed, molded rubber/plastic outer sole. Also, there is a 3 inch diameter leather patch with rows of raised rubber traction darts, sewn on at the back of the heel. The shoe has a predominately textile upper, with a stitched-on, 3/4 inch wide leather topline collar that incorporates four pairs of metal eyelets spaced around it to contain a functional leather lace, which, after being laced around the topline, passes through a single pair of metal eyelets on leather tabs across the wearers instep. The lace allows for the tightening of the shoe on the foot. You state that the lace is "functional". We take it that more often than not, the lace will be tied and untied by the wearer. You state in your letter that this item will be valued at more than $12.00 per pair. The applicable subheading for this shoe will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately rubber and/or plastics; which is not "athletic" footwear; in which the upper's external surface is still 50% or less leather even after every leather accessory or reinforcement present is included as part of the upper's external surface; which is not designed to be a protection against water, oil, or cold or inclement weather; which has neither open toes nor open heels and is not a slip-on; and which is valued, we presume, over $12.00 per pair. The rate of duty will be 13.4 percent 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 James Sheridan at 212-466-5889. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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