The tariff classification of footwear from China

PD C81564 November 13, 1997 CLA-2-64:FO:CM:NP:POR:CO:D24:C81564 CATEGORY: Classification TARIFF NO.: 6403.99.90 Susan A. Clementson Account Manager Tower Group International 821 2nd Avenue, #1400 Seattle, WA 98104-1476 RE: The tariff classification of footwear from China Dear Ms. Clementson: In your letter dated November 5, 1997 you requested a tariff classification ruling on behalf of your client, Brooks Sports, Inc. The sample provided is designated as STK#MTO 1328 Vapor-Women's Running Shoe. It is a lace-closed athletic shoe, below the ankle in height, with a rubber sole which overlaps the upper in a foxing-like band. The upper is a combination of textile with leather overlays; you indicate that leather constitutes 63% of the external surface area of the upper. Under the Hi-Tec decision, most of these leather overlays would no longer be excluded from the constituent material of the upper as accessories and reinforcements; accordingly, the shoe would now be considered to have a leather upper. The applicable subheading for the shoe will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other than sports footwear, footwear with outer soles of leather, footwear made on a base of wood, footwear incorporating a protective toe-cap, footwear covering the ankle, welt footwear, footwear for men, youths and boys, or footwear valued not over $2.50/pair. The rate of duty will be 10%, 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. Sincerely, Lewellyn Robison Port Director Portland, Oregon