The tariff classification of footwear from China

NY H89692 April 4, 2002 CLA-2-64:RR:NC:TA:347 H89692 CATEGORY: Classification TARIFF NO.: 6403.99.60 ; 6403.99.90 Ms. Louisa Fang Fiesta International Corp. 19817 Avenida Deseo Walnut, CA 91789 RE: The tariff classification of footwear from China Dear Ms. Fang: In your letter dated March 25, 2002 you requested a tariff classification ruling. The submitted samples are three half pairs of athletic-type shoes that you have identified with stick-on labels as Item No. 202, Item No. 209 and Item No. 600. In your letter you state that all three shoes have predominately leather uppers, but you have not provided any actual external surface area material percentage measurement specific for each. You merely claim that all three shoes have uppers with over 51% leather surfaces. We note that based on our visual examination, we agree with you that for the three submitted shoe samples, which have uppers assembled by stitching, leather does account for the greatest external surface area upper component material. Additionally, all three sample shoes have cemented-on molded rubber/plastic soles, lace closures and they do not cover the wearer’s ankle. In the future, please provide actual external surface area upper (ESAU) percentage measurements and clearly identify all upper surface material components present for each submitted shoe. 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, these shoes are considered “unisex” in sizes up to and including American men’s size 8. Therefore, the applicable subheading for the three shoes identified as Item No. 202, Item No. 209 and Item No. 600, in American men’s size 8.5 and larger will be 6403.99.60, 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 does not cover 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 6403.99.90, HTS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which does not cover the ankle; which is valued, we presume, over $2.50 per pair; 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division