CBP Ruling E87187 — The tariff classification of footwear from China

Tariff classification

Headings: 6403

Product description

The submitted half pair sample, identified as style “Finger Roll Mid (INL-1353), is an over-the ankle type athletic style shoe with a lace closure. It has a predominately leather upper external surface area, which, based on your external surface measurements, has been found to be 74% leather, 13% rubber/plastics and 13% textile material. The shoe also has a cemented-on, molded, rubber/plastic bottom that overlaps the upper. Since this is the type of footwear that is commonly worn by both sexes, and no indication is provided that a comparable style is offered for women, this shoe is considered “unisex” in sizes up to and including American men’s size 8. Therefore,

CBP rationale

the applicable subheading for this shoe, in American men’s size 8.5 and larger will be 6403.91.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which covers the ankle; for men, youths and boys. the applicable subheading will be 6403.91.90, HTS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which covers the ankle; for other persons.

Full text

NY E87187 September 29, 1999 CLA-2-64:RR:NC:TA:347 E87187 CATEGORY: Classification TARIFF NO.: 6403.91.60 ; 6403.91.90 Mr. Roger J. Crain Customs Science Services, Inc. 11901 Reynolds Avenue Potomac, MD 20854-3334 RE: The tariff classification of footwear from China Dear Mr. Crain: In your letter dated September 13, 1999, on behalf of AND1 Basketball, you requested a tariff classification ruling. The submitted half pair sample, identified as style “Finger Roll Mid (INL-1353), is an over-the ankle type athletic style shoe with a lace closure. It has a predominately leather upper external surface area, which, based on your external surface measurements, has been found to be 74% leather, 13% rubber/plastics and 13% textile material. The shoe also has a cemented-on, molded, rubber/plastic bottom that overlaps the upper. Since this is the type of footwear that is commonly worn by both sexes, and no indication is provided that a comparable style is offered for women, this shoe is considered “unisex” in sizes up to and including American men’s size 8. Therefore, the applicable subheading for this shoe, in American men’s size 8.5 and larger will be 6403.91.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which covers 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 6403.91.90, HTS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which covers the ankle; for other persons. 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. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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