The tariff classification of footwear from China

NY M81914 April 21, 2006 CLA-2-64:RR:NC:SP:247 M81914 CATEGORY: Classification TARIFF NO.: 6403.91.90; 6403.99.60; 6403.99.90 Ms. Carolyn B. Malina Lands’ End, Inc. 2 Lands’ End Lane Location #22-290 Dodgeville, WI 53595 RE: The tariff classification of footwear from China Dear Ms. Malina: In your letter dated March 30, 2006 you requested a tariff classification ruling for a women’s hi-top “trail boot” hiking shoe and for a men’s and the women’s versions of a very similar design but below the ankle type “trail” shoe. All three hiking shoes have predominately leather uppers and heavy rubber/plastic bottoms that feature deep traction grooved soles for rocky and uneven terrain. The women’s trail boot, identified as Style #175308, has an upper that covers the wearer’s ankle. It has a bellows type textile tongue with a leather logo patch and a lace-up closure with a tubular textile shoelace that is laced through raised hoop-like metal eyelets and metal speed hooks attached by metal rivets. The external surface area of the upper consists of leather, textile and rubber/plastic component materials assembled by stitching and cementing. Leather accounts for most of the front, sides, behind the heel and the eyelet stays of the upper external surface. Textile material panels line the sides and form the padded ankle portion. In addition, this trail boot also has an externally sewn-on toe bumper and a heel stabilizer of rubber/plastics. You have provided an independent lab report stating that the external surface area of the upper is over 50% leather. With only the textile tongue, the leather patch on the tongue, the textile shoelace and the small leather pull-up tab at the back to be excluded, we will presume the lab measurements correctly indicate that the predominant constituent upper material is leather. The women’s trail shoe, identified as Style #175305 and the men’s version of this same shoe, identified as Style #175302, are of identical construction and are said to vary only by size. You state that for men, the available sizes are from 8 to13 and for women the available size range is from 7 to10. These trail shoes do not cover the wearer’s ankle, but do have all the same rugged construction features and almost the same external surface area material components as the hi-top trail boot described above. You have provided an independent lab report stating that the external surface area of the upper of both the men’s and the women’s trail shoe is 41.94% leather, 30.87% rubber/plastic and 27.19% textile. Based on the submitted independent lab report results, both these ruggedly constructed trail shoes with molded rubber/plastic soles have predominately leather uppers. The applicable subheading for the women’s trail boot, identified as Style #175308, will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTSUS), 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 men’s trail shoe, identified as Style #175302, will be 6403.99.60,HTSUS, 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. The applicable subheading for the women’s trail shoe, identified as Style #175305, will be 6403.99.90, HTSUS, 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 over $2.50 per pair; for other persons. The rate of duty will be 10% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. We are returning the samples 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