The tariff classification of footwear from China

NY M83202 May 26, 2006 CLA-2-64:RR:NC:SP:247 M83202 CATEGORY: Classification TARIFF NO.: 6403.99.60; 6403.99.90; 6404.11.90 Ms. Amber Horton Element Skateboards, Inc. 121 Waterworks Way, Suite 100 Irvine, CA 92673 RE: The tariff classification of footwear from China Dear Ms. Horton: In your letter received May 10, 2006 you requested a tariff classification ruling for two half pair samples of skateboarding shoes. Style “Fuji Black/Army” is an athletic type shoe with an upper comprised of both leather and textile external surface area component materials assembled by stitching. The upper has a padded plastic tongue, a six-eyelet lace closure and it does not cover the wearer’s ankle. You state that the external surface area of the upper (ESAU) of this athletic shoe is predominately leather, with leather material components accounting for 55.73% and textile material components accounting for 44.27% of the upper’s external surface. Based on visual estimates, we will presume that that the stated ESAU measurements are accurate. The shoe also has a cemented and sewn-on molded rubber/plastic bottom/sole with a foxing-like band. As you state, this athletic shoe is the type of footwear that is commonly worn by both sexes and since there are no comparable styles offered for women, this shoe is considered “unisex” in sizes up to and including American men’s size 8. Style “Mid Columbian Navy/White” is an athletic type shoe with an upper comprised of both leather and textile external surface area materials assembled by stitching. The upper has a padded plastic tongue, a five-eyelet lace closure and an adjustable hook-and-loop strap across the ankle at the instep. You state that the external surface area of the upper (ESAU) of this athletic shoe is predominately textile, with textile materials accounting for 52.87% and leather material accounting for 47.13% of the upper’s external surface. Based on visual estimates, we will presume that that the stated ESAU measurements are accurate and that this mid-ankle height athletic shoe has a predominately textile upper. The shoe also has a cemented and sewn-on molded rubber/plastic bottom/sole with a foxing-like band. You stated in a telephone conversation with this office that this shoe will be valued at over $12 per pair. The applicable subheading for the shoe identified as Style Fuji Black/Army, in American men’s size 8.5 and larger, will be 6403.99.60, Harmonized Tariff Schedule of the United States (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. In sizes up to and including American men’s size 8, the applicable subheading 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 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. The applicable subheading for the shoe, identified as Style Mid Columbian Navy/White, will be 6404.11.90, HTSUS, which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is “athletic” footwear; and which is valued over $12.00 per pair. The rate of duty will be 20% 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/. 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