United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY 888512 - NY 888683 > NY 888614

Previous Ruling Next Ruling
NY 888614




August 20, 1993

CLA-2-64:S:N:N8:346 888614

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.1520; 6404.19.9030; 6505.90.2060

Mr. Kiyo Hashimoto
ASRG
7006 S. Alton Way, Bldg. E
Englewood, CO 80112

RE: The tariff classification of four styles of men's footwear and a cotton cap, from Spain.

Dear Mr. Hashimoto:

In your letter dated July 21, 1993 but received July 26, 1993, you requested a tariff classification ruling.

The submitted samples are four different styles of men's footwear which when imported will be packaged in pairs in a shoe box that will also contain a cotton cap. The pairs of shoes and a cap will be sold together as a unit to the ultimate purchasers at retail.

The footwear and caps will be classified separately and are described as follows:

Style 1101-A man's hi-top casual shoe with a canvas textile upper, a seven metal eyelet lace closure and a PVC injection molded, traction grooved bottom that has a 1/2 inch high sidewall which overlaps the upper all around the shoe's perimeter. The shoe, you state, is priced at $21.00 per pair.

Style 1102-A man's low-top casual shoe, with a canvas textile upper, a six metal eyelet lace closure and a PVC injection molded, traction grooved bottom that has a 1/2 inch high sidewall which overlaps the upper all around the shoe's perimeter. You state that this shoe is priced at $19.40 per pair.
Style 901-A man's combination leather and canvas boot, with a predominately textile upper, a front lace closure and a cemented-on heavy rubber outer sole. From visual examination and based also on your statement (i.e., "Leather is 40 percent and canvas is 60 percent") we will assume that the external surface area of this boot's upper, with all leather accessories and reinforcements included, is not over 50 percent leather. This shoe, you state, is priced at $38.80 per pair.

Style 902-A man's combination leather and canvas lace-up casual shoe, with a predominately textile upper, when all accessories and reinforcements are excluded from the upper's external surface area measurement. With all the leather accessories and reinforcements included, the upper's external surface area is well over 50 percent leather. This shoe also has a heavy cemented-on rubber outer sole.

The sample hat (cap) is made up of 100 percent woven cotton with a peak and rear neck protector. The top of the hat has three metal- ringed ventilator grommets and the rear of the neck protector has a metal grommet with a leather triangle through which a braided cord has been inserted.

The applicable subheading for the three shoe samples, Style #'s 1101, 1102, and 901 will be 6404.19.1520, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials (note that an accessory or reinforcement on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "athletic" footwear; in which the upper's external surface is still 50 percent or less leather win after every leather accessory or reinforcement present is included as part of the upper external surface; which is not designed to be a protection against water, oil, or cold or inclement weather; which has neither open toes nor open heels and it is not a slip-on; and which is valued over $12.00 per pair. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the shoe, Style # 902 will be 6404.19.1520 HTS, which provides for footwear, in which the upper's external surface is predominately textile materials (note that an accessory or reinforcement on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "athletic" footwear; in which the upper's external surface is over 50 percent leather after every leather accessory and reinforcement present is included as part of the upper's external surface; and which is not designed to be a protection against water, oil, or cold or inclement weather. The rate of duty will be 10.5 percent ad valorem.
The applicable subheading for the cotton cap will be 6505.90.2060 HTS, which provides for hats and other headgear whether or not lined or trimmed, other, of cotton. The rate of duty for this item will be 8 percent ad valorem.

HTS 6505.90.2060 falls within textile category designation 359. Based upon international textile trade agreements, products of Spain are subject to visa/quota requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs Office.

We are returning the samples as you requested.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: