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NY F87779





June 9, 2000

CLA-2-64:RR:NC:TP:347 F87779

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.60, 6403.91.60, 6403.91.90, 6403.99.60, 6403.99.90, 6404.11.50

Mr. Mike Diep
TT Group Ltd.
1806 Wharncliffe Rd. S.
London, ONT., N6L 1K1

RE: The tariff classification of children’s footwear from China and Vietnam.

Dear Mr. Diep:

In your letter dated May 24, 2000, you requested a tariff classification ruling.

You have submitted samples for nine styles of children’s shoes. For future reference, please be advised that only five samples are allowed for each binding ruling letter.

You state that the shoes which you describe as having a “waxy” or “casual” leather upper refer to leather that has been coated with PVC. These shoes will be considered leather for purposes of chapter 64, Harmonized Tariff Schedule of the United States (HTS). All shoes submitted also feature closed toes and heels, and what you describe as “injection moulded” soles.

Regarding your leather footwear, since these are the kind of shoes that are commonly worn by both sexes and you have not indicated whether a female alternative is available for the styles you indicate are “youths,” we will consider these styles to be “unisex.”

You state that style G00678 “Champ” is made up of a PVC and nylon upper. It is valued feom $1.84 - $2.70 per pair and the country of origin is China. The shoe features a hook and loop closure and possesses a foxing-like band that overlaps the upper by more than ¼ inch all around its perimeter. Visual examination indicates that the rubber/plastic makes up the greatest external surface area of the upper (ESAU). The applicable subheading for style G00678 will be 6402.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which not over 90% of the external surface area (including accessories and reinforcements as defined in Note 4(a) to chapter 64 of the HTS) is rubber or plastics, footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper, which is valued under $3.00 per pair. The rate of duty will be 48% ad valorem.

You state that style G00463 “Ranch” is a bootie with a nubuck leather upper. This boot covers the ankle and features two textile pull-tabs at the top. The country of origin will be China. The applicable subheading for style G00463 up to and including American men’s size 8 will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber soles, covering the ankle, for other persons. The rate of duty from China will be 10% ad valorem. For sizes 8.5 and above, the applicable subheading will be 6403.91.60, HTS, which provides for footwear with leather uppers and plastic and/or rubber soles, covering the ankle, for men, youths and boys. The rate of duty from China will be 8.5% ad valorem.

You state that style G00490 “Lincoln” is a boot with a waxy leather upper. It also features a lace-tie closure and covers the ankle. The country of origin will be Vietnam. The applicable subheading for style G00490 for sizes up to and including American men’s size 8 will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber soles, covering the ankle, for other persons. The rate of duty from Vietnam will be 20% ad valorem. For sizes 8.5 and above, the applicable subheading will be 6403.91.60, HTS, which provides for footwear with leather uppers and plastic and/or rubber soles, covering the ankle, for men, youths and boys. The rate of duty from Vietnam will be 20% ad valorem.

You state that style G00452 “Bagel” is a shoe with a casual leather upper. This shoe features a lace-tie closure and is valued at $2.96 per pair. You state that style G00420 “Brooke” is a sandal with a casual leather upper and an injection moulded sole. The shoe features an adjustable closure strap and is valued at $2.93 per pair. You state that style G00409 “Melissa” is a shoe with a casual leather upper. The shoe features an adjustable hook and loop closure strap across the instep and is valued at $2.77 per pair. All three styles do not cover the ankle and their country of origin is China. The applicable subheading for styles G00452, G00420, and G00409 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 leather uppers and plastic and/or rubber 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. For sizes 8.5 and above, the applicable subheading will be 6403.99.60, HTS, which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for men, youths and boys. The rate of duty from China will be 8.5% ad valorem.

You state that style G00430 “Warwick” has a waxy leather upper. The shoe features an adjustable closure strap and is valued at $3.40 per pair. You state that style G00485 “Einstein” has a waxy leather upper. The shoe features a lace-tie closure and is valued $4.16 per pair. Both styles do not cover the ankle and their country of origin is Vietnam. The applicable subheading for style G00430 and G00485 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 leather uppers and plastic and/or rubber soles, not covering the ankle, for other persons, valued over $2.50 per pair. The rate of duty from Vietnam will be 20% ad valorem. For sizes 8.5 and above, the applicable subheading will be 6403.99.60, HTS, which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for men, youths and boys. The rate of duty from Vietnam will be 20% ad valorem.

You state that style G00614 “Cascade” is made up of a PVC and nylon upper. It is valued between $2.15 - $2.96 per pair and the country of origin is China. The shoe features a lace-tie closure and possesses a foxing-like band that overlaps the upper by more than ¼ inch all around its perimeter. Visual examination indicates that the textile material makes up the greatest external surface area of the upper (ESAU). The applicable subheading for style G00614 will be 6404.11.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper’s external surface is predominately textile materials, in which the external surface of the outer sole is predominately rubber and/or plastics, which is “athletic” footwear, having a foxing or foxing-like band applied or molded at the sole and overlapping the upper, which is valued under $3.00 per pair. The rate of duty from China will be 48% ad valorem.

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 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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