The tariff classification of footwear from China

NY K86952 June 22, 2004 CLA-2-64:RR:NC:247: K86952 CATEGORY: Classification TARIFF NO.: 6402.99.90, 6403.99.60, 6403.99.90 Mr. Karl F. Krueger DHL Danzas Air & Ocean 2660 20th Street Port Huron, MI 48060 RE: The tariff classification of footwear from China Dear Mr. Krueger: In your letter received on June 9, 2004, you requested a tariff classification ruling for two styles of curling shoes on behalf of Tournament Sports. You state that both styles are specifically designed for the sport of curling. One sole is of a very smooth and hard plastic to slide along the ice, the other is textured softer plastic to grip the ice and for the push-off. Style CS5000 has a leather upper and style CS3000 has a plastic upper. You have supplied samples in men’s sizes but state that both styles are also available in women’s sizes. The applicable subheading for style CS5000 in men’s sizes will be 6403.99.60, (HTS), which provides for footwear with outer soles of rubber/plastics and uppers of leather, not covering the ankle, other, for men. The general rate of duty will be 8.5 percent ad valorem. The applicable subheading for style CS5000 in women’s sizes will be 6403.99.90, (HTS), which provides for footwear with outer soles of rubber/plastics and uppers of leather, not covering the ankle, other, for other persons. The general rate of duty will be 10 percent ad valorem. The applicable subheading for style CS3000 in both men’s and women’s sizes will be 6402.99.90 (HTS) which provides for footwear with outer soles and uppers of rubber or plastics, other, footwear with a foxing or foxing-like band, valued over $12/pair. The general rate of duty will be 20 percent 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