The tariff classification of footwear from China

NY J86960 August 11, 2003 CLA-2-64:RR:NC:TA:347 J86960 CATEGORY: Classification TARIFF NO.: 6403.99.9031 Mr. John J. Kenney Reebok International Ltd. 1895 J.W. Foster Boulevard Canton, MA 02021 RE: The tariff classification of footwear from China Dear Mr. Kenney: In your letter dated July 28, 2003 you requested a tariff classification ruling. The submitted half pair sample identified as the Oakassa SRF #29-050604-D, is a women’s athletic-type shoe with a suede leather upper, a leather tongue, a lace closure, a cemented-on EVA plastic midsole with a heel wedge, and a rubber/plastic outer sole that overlaps the upper at the toe. The leather shoe upper also has some plastic striping overlays at the sides and it does not cover the wearer’s ankle. We consider this flexible flat-soled shoe with its under-heel midsole wedge to be classifiable as ”Tennis shoes, basketball shoes, gym shoes, training shoes and the like.” The applicable subheading for this athletic-like shoe, identified as the “Oakassa SRF #29-050604-D” will be 6403.99.9031, Harmonized Tariff Schedule of the United States (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 does not cover the ankle; which is valued, we presume, over $2.50 per pair; which is tennis shoes, basketball shoes and the like, for women; with other than pigskin uppers. The rate of duty will be 10% ad valorem. We are returning the sample as you requested. 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