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NY I87752





October 29, 2002

CLA-2-64:RR:NC:TA:347 I87752

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.30.90 ; 6402.99.90 ; 6402.99.14 ; 6403.40.60

Mr. Vittorio Morandin
ANT.TEX
1103 4th Street
Santa Monica, CA

RE: The tariff classification of footwear from China, Italy and Bosnia.

Dear Mr. Morandin:

In your letter dated October 17, 2002 you requested a tariff classification ruling.

The submitted four sample shoes are described below:

Item G3000/Low – An athletic-type shoe (made in China) with a steel toe-cap, a padded textile tongue, a lace closure, a molded rubber/plastic midsole, a rubber/plastic outer sole and an upper that does not cover the wearer’s ankle. It has an upper with an external surface area consisting of both rubber/plastic and textile material component parts that have been assembled by functional stitching. The shoe upper has woven textile material panels at the sides, over the toes and a padded textile ankle collar. Based on visual measurements, we have determined that the predominant external surface area material of the upper is rubber/plastics (you have identified this upper component material as synthetic man made leather). You state that this shoe will be valued at approximately $15 per pair and we will presume that it will be valued at over $12 per pair. You also inquire about the classification of this identically constructed shoe if it were made without its protective steel toe-cap.

Item G1000/High – A high-top shoe (made in Bosnia) with a steel toe-cap, a lace closure, a rubber/plastic outer sole and an upper with an external surface area consisting of suede leather, textile and rubber/plastics component materials assembled by stitching and cementing. This over-the-ankle shoe has a foam padded textile ankle collar, a rubber/plastic toe portion and has suede leather sides, back portion, vamp, instep and eyelet stays. It also has a molded rubber/plastic midsole that overlaps the upper. Based on visual measurements, we are able to determine that the predominate external surface area material of this shoe’s upper is leather. You state that this shoe will be valued at about $15 per pair.

Item Treccia – An open-toe, open heel slip-on sandal made in Italy, which you state is made entirely of PVC plastics and produced entirely in one piece by injection molding.

Item Surf – A slip-on sandal-like water shoe made in Italy, which you state is a surfing shoe and which is made of PVC plastics produced entirely in one piece by injection molding.

The applicable subheading for the shoe, Item G3000/Low, will be 6402.30.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers predominately of rubber and/or plastics; which is not “sports footwear”; which has a protective metal toe-cap; in which the external surface area of the upper is not over 90% rubber or plastics when all accessories or reinforcements present are included; which is not designed to be a protection against water, oil or cold or inclement weather; and which is valued over $12 per pair. The rate of duty will be 20% ad valorem. This same shoe without its protective steel toe-cap would be classified under subheading 6402.99.90, HTS and the rate of duty, if still valued over $12 per pair, will also be 20% ad valorem.

The applicable subheading for the shoe, Item G1000/High, will be 6403.40.60, HTS, which provides for footwear with outer soles of rubber/plastics and uppers predominately of leather, which is not “sports footwear,” which has a protective metal toe-cap and which is not of welt stitched construction. The rate of duty will be 8.5% ad valorem.

The applicable subheading for the two molded plastic shoes, identified as Item Treccia and Item Surf, will be 6402.99.14, HTS, which provides for footwear with outer soles and uppers of rubber or plastics; which does not cover the ankle; which has an upper with an external surface area that measures over 90% rubber or plastics (including any accessories or reinforcements); which does not have a foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is a sandal and/or similar footwear of plastics, produced in one piece by molding. The rate of duty will be 3% 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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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