The tariff classification of footwear from China

NY G83435 November 17, 2000 CLA-2-64:RR:NC:TA:347 G83435 CATEGORY: Classification TARIFF NO.: 6402.99.90 ; 6403.91.60 ; 6403.91.90 Mr. Robert C. Thompson W.J. Byrnes & Co. P.O. Box 90595 Los Angeles, CA 90009 RE: The tariff classification of footwear from China Dear Mr. Thompson: In your letter received October 19, 2000, on behalf of Vans, Inc., you requested a tariff classification ruling for three submitted shoes. The three half pair shoe samples are described as follows: Style #MH036, “Majove” – A ruggedly constructed high top hiking shoe with a predominately leather upper external surface. The shoe has a lace closure with a pair of metal speed lace hooks at the top. It also has a padded tongue and ankle collar, a large rubber/plastic toe bumper, a large rubber/plastic heel bumper, a rubber/plastic midsole and a lugged rubber/plastic traction outer sole. The shoe upper, which covers the wearer’s ankle, also has padded textile material ankle panels and a rubber/plastic toe area, but as your upper component material specification details certificate indicates, the upper’s external surface area is predominately leather. Since this is the type of footwear that is commonly worn by both sexes, and no indication is provided that comparable styles are offered for women, this shoe is considered “unisex” in sizes up to and including American men’s size 8. Style #MH058, “Avalanche Mid” – A ruggedly constructed high top hiking shoe with a predominately leather upper external surface. The shoe covers the wearer’s ankle, has a lace closure with riveted-on metal eyelets topped by a pair of metal speed hooks, and a partial wraparound rubber sidewall on the outer side of the upper at the sole. The shoe also has a rubber/plastic midsole, which overlaps the upper at the sole, and a lugged rubber/plastic traction outer sole. Since this is the type of footwear that is commonly worn by both sexes, and no indication is provided that comparable styles are offered for women, this shoe is considered “unisex” in sizes up to and including American men’s size 8. Style #MH052, “M-Goat” – A low top athletic style shoe with a shoelace closure and a non removable textile bootie-like liner, which constitutes a portion of the upper’s external surface area above the toes and where it fills in the throat opening on this shoe, which lacks a tongue. Based on our visual measurements and on the component material specification diagram sheet you provided, we have determined that the external surface area of this shoe’s upper is predominately of functionally stitched together rubber and/or plastics materials, but it is not over 90% rubber and/or plastics. Additionally, the shoe has a rubber/plastic outer sole and a rubber/plastic midsole with molded sides that overlap the upper. We also consider this shoe to have a foxing-like band. In a follow-up telephone conversation with this office, you stated that this shoe is valued at over $12 per pair. The applicable subheading for the two high top sample shoes, identified as Style “Majove” (#MH036) and Style “Avalanche Mid” (#MH058), 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 is not “sports footwear”; which covers the ankle; for other persons. The rate of duty will be 10% ad valorem. The applicable subheading for the sample shoe identified above as Style “M-Goat” (#MH052) will be 6402.99.90, HTS, which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements) and/or which has a foxing or foxing-like band applied or molded at the sole and overlapping the upper; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $12.00 per pair. The rate of duty will be 20% 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