CLA-2-64:RR:NC:347: D83754
Ms. Saralee Antrim-Saizan
Carmichael International Service
533 Glendale Boulevard
Los Angeles, CA 90026-5097
RE: The tariff classification of footwear from China
Dear Ms. Antrim-Saizan:
In your letter dated October 16, 1998, on behalf of Global
Sports, you requested a tariff classification ruling.
The first sample submitted and identified as "Flat Rock MID,
coded YK-9802", you state, is a shoe that is made for use in water
sports such as kayaking. It is constructed with a "hydro-flo"
rubber/plastic sole that features a deep tread with small slits in
the cavity of the treads to allow water to flow out from the inside
of the shoe. It has an upper that covers the wearer's ankle and
consists of both leather and textile material component parts that
constitute its external surface area. The upper features two
textile mesh panels at the sides near the toes and a smaller mesh
panel behind the heel. It also has a zipper closure at the instep
and a 1-inch wide leather strap, backed with hook-and-loop tape,
that can be tightened across the instep. Even when we exclude this
leather strap as an accessory attachment, by visual measurements we
are able to determine that leather still accounts for more than 50%
of the upper's external surface area.
The applicable subheading for this shoe in American men's size
8.5 and larger, will be 6403.91.60, Harmonized Tariff Schedule of
the United States (HTS), which provides for footwear with uppers
predominately of leather and outer soles of rubber and/or plastics,
covering the ankle, for men, youths and boys. The duty rate will
be 8.5% ad valorem. In sizes up to and including American men's
size 8, the applicable subheading will be 6403.91.90, HTS, which
provides for footwear with uppers predominately of leather and
outer soles of rubber and/or plastics, covering the ankle, for
other persons. The duty rate will be 10% ad valorem.
Your inquiry does not provide enough information for us to
give a classification ruling on the second submitted sample,
identified as "Jagged Rock Low". This athletic style shoe also has
an upper comprised of both textile and leather external surface
area components, with a rubber/plastic midsole and outer sole.
Your request for a classification ruling for this shoe should
include an accurate measurement of the actual percentages of
leather and textile materials that are considered external surface
area upper components. We note that your measurement of the
upper's external surface area materials should exclude the two
sewn-on leather triangular shaped ankle patches, the ten fabric
eyelet loops and the rubber/plastic midsole material band that
overlaps the leather upper material behind it, as accessories or
reinforcements. Tongues are usually not considered to count at
all toward the upper's external surface area and so this shoe's
tongue is to be disregarded in your calculations.
We are returning your samples.
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 212-466-5890.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division