The tariff classification of footwear from China

NY K82623 February 10, 2004 CLA-2-64:RR:NC:SP:247 K82623 CATEGORY: Classification TARIFF NO.: 6403.99.60 ; 6403.99.90 Ms. Ruth Texeira Columbia Sportswear Company 14375 N.W. Science Park Drive Portland, OR 97229 RE: The tariff classification of footwear from China Dear Ms. Texeira: In your letter dated January 22, 2004 you requested a tariff classification ruling. The submitted half pair sample, identified as a men’s “ athletic trail shoe (S5MF4793)” is an adult size athletic-type shoe with a stitched together leather, textile and plastic material upper that does not cover the wearer’s ankle. The shoe also has lace closure and a unit molded-rubber/plastic bottom that overlaps the upper at the sole. The external surface area of the upper (ESAU) for which you have provided laboratory analysis measurements, indicates that this shoe’s upper consists of partial leather inner and outer side quarters, a partial leather and textile ankle collar, a back/heel portion of leather, rubber/plastic toe and heel portions, a textile U-throat with a textile tongue and side panels with rubber/plastic eyelets. The rubber/plastic eyelets are integrated with molded rubber/plastic “webbed” overlays that cover and reinforce seams on the surface of both the inner and the outer textile material side quarter panels. We consider the rubber/plastic “webbed” overlays to add structure and strength to the upper and to be included in the ESAU material measurements. With the two “webbed” overlays included as part of the external surface area of the upper, you state that the ESAU of this shoe was found to be 39.64% leather, 31.44% rubber/plastic and 28.92% textile. Therefore, based on your measurements, we agree with you that as per Chapter 64, Note 4(a), HTS, this shoe has an upper that is predominately leather for footwear classification purposes. Since this athletic-like trail shoe 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. The applicable subheading for the “trail shoe (S5MF4793)” 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 over $2.50 per pair; for other persons. 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