The tariff classification of two shoes from China
Issued November 27, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6403.99.60, 6403.91.60
Headings: 6403
Product description
You included two sample shoes, identified as stock numbers 79893 and 79882. Both are hiker styles of shoes. Stock number 79893 covers the wearer's ankle, but style number 79882 is below the wearer's ankle. Both hikers have outer soles of rubber or plastic. Both hikers have uppers which are composed of both leather and textile materials. You pointed out that while the leather pieces are overlays on top of the textile, the leather pieces are also lasted to the sole. You provided measurement figures showing that the leather pieces predominate over the textile pieces in terms of external surface area of the upper. You contended that, because the leather pieces lasted to the sole account for more external surface area of the uppers of both hikers than any other material, these hikers should be considered to have leather uppers. We agree. We noted that, while these hikers will be imported in men's sizes only, they are of a type of footwear which could be worn by both genders. However, in telephone conversations with Customs subsequent to this ruling request,
CBP rationale
The applicable subheading for the hiker identified as stock number 79893 will be 6403.91.60, 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 footwear: covering the ankle: other than welt footwear: for men, youths and boys. The applicable subheading for the hiker identified as stock number 79882 will be 6403.99.60, 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 footwear: not covering the ankle: not made on a base or platform of wood: other than welt footwear: for men, youths and boys.
Full text
PD D84575 November 27, 1998 CLA-2-64:CO:CH:JJB:D10 D84575 CATEGORY: Classification TARIFF NO.: 6403.91.60; 6403.99.60 Alicia Balderas Sears, Roebuck and Co. 3333 Beverly Road, BC-173A Hoffman Estates, Illinois 60179 RE: The tariff classification of two shoes from China Dear Ms. Balderas: In your letter dated November 5, 1998, you requested a classification ruling of two shoes from China. You included two sample shoes, identified as stock numbers 79893 and 79882. Both are hiker styles of shoes. Stock number 79893 covers the wearer's ankle, but style number 79882 is below the wearer's ankle. Both hikers have outer soles of rubber or plastic. Both hikers have uppers which are composed of both leather and textile materials. You pointed out that while the leather pieces are overlays on top of the textile, the leather pieces are also lasted to the sole. You provided measurement figures showing that the leather pieces predominate over the textile pieces in terms of external surface area of the upper. You contended that, because the leather pieces lasted to the sole account for more external surface area of the uppers of both hikers than any other material, these hikers should be considered to have leather uppers. We agree. We noted that, while these hikers will be imported in men's sizes only, they are of a type of footwear which could be worn by both genders. However, in telephone conversations with Customs subsequent to this ruling request, you stated that Sears also offers similar footwear for women. You substantiated your statement by providing a sample hiker which Sears offers for sale in women's sizes. Because similar footwear is also available for women, we do not consider these two men's hikers likely to be worn by both genders. The applicable subheading for the hiker identified as stock number 79893 will be 6403.91.60, 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 footwear: covering the ankle: other than welt footwear: for men, youths and boys. The rate of duty will be 8.5%. The applicable subheading for the hiker identified as stock number 79882 will be 6403.99.60, 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 footwear: not covering the ankle: not made on a base or platform of wood: other than welt footwear: for men, youths and boys. The rate of duty will be 8.5%. Neither of these two sample shoes are marked with the country of origin. Therefore, if imported they are, both shoes will not meet the country of origin marking requirements of 19 U.S.C. §1304. Accordingly, these shoes will be considered not legally marked under the provisions of 19 C.F.R. §134.11 which states "every article of foreign origin (or its container) imported into the U. S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or container) will permit." Both sample shoes, as well as the women's hiker you submitted subsequent to the ruling request, are being returned as you requested. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Margaret R. Fearon Acting Port Director Chicago, Illinois
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