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NY C81217




December 8, 1997

CLA-2-64:RR:NC:TP:347 C81217

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.20, 6403.99.60, 6403.99.90, 6404.19.20

Mr. Scott D. Hardy
New England Overshoes
P.O. Box 540
823-B Ferry Road
Charlotte, VT 05445

RE: The tariff classification of shoes from China, Mexico, Canada

Dear Mr. Hardy:

In your letter dated October 31, 1997, you requested a tariff classification ruling for what you state is a "commuter overshoe."

You state that the toe cap portion of the upper is constructed from PR/EVA foam with a PVC outerskin. There are neoprene stretch panels on either side of the back portion of the upper. The vamp will either be of leather, PVC, or 500 Denier Cordura Nylon material. You have asked for a ruling on the submitted shoe using five scenarios if different types of material are substituted for the vamp portion of the upper.

(1) If the shoe upper is made of over 51% leather, with a rubber outer sole, the applicable subheading for sizes up to and including American men's size 8 will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with predominantly leather uppers and plastic and/or rubber outer soles, not covering the ankle, for other persons, valued over $2.50 per pair. The rate of duty from China will be 10% ad valorem. The special rate of duty from Mexico will be 6% ad valorem. The special rate of duty from Canada will be 1% ad valorem. For size 8.5 and above, the applicable rate of duty will be 6403.99.60, HTS, which provides for footwear with predominantly leather uppers and plastic and/or rubber outer soles, not covering the ankle, for men, youths and boys. The rate of duty from China will be 8.5% ad valorem. The special rate of duty from Mexico will be 5.1% ad valorem. The special rate of duty from Canada will be 0.8% ad valorem.

(2) If the shoe upper is made of over 51% Denier Cordura Nylon, with a rubber outer sole, the applicable subheading will be 6404.19.20, HTS, which provides for footwear in which the upper's external surface is predominantly textile materials, in which the outer sole's external surface is predominantly rubber and/or plastic, which is designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 37.5% ad valorem from China. The special rate of duty from Canada will be 3.7% ad valorem. The special rate of duty from Mexico will be 27.5% ad valorem.

(3) If the shoe upper is made of over 90% PVC with a rubber outer sole, the applicable subheading will be 6402.99.20, HTS, which provides for footwear with outer soles and uppers of predominantly rubber or plastic, not covering the ankle, which is designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty from China will be 37.5% ad valorem.

You also ask for a ruling on two remaining scenarios, (1) a non-formed upper made of over 51% leather, made in China and lasted and sole attached by cement means in Mexico and (2) a non-formed upper of over 51% 500 D Cordura Nylon, made in China and lasted and sole attached by cement means in Mexico. In order to provide you with a classification ruling for these two scenarios, please submit samples of all partial footwear uppers and all other parts which will be imported from China to Mexico to be made into your finished shoes, as well as the country of origin for each footwear part, what processes are involved and where each process takes place.

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,

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