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 > 2003 NY Rulings > NY J89963 - NY K80012 > NY J89967

Previous Ruling Next Ruling
NY J89967




October 27, 2003

CLA-2-64: RR: NC: SP: 247 J89967

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.91.60; 6403.91.90; 6403.99.60; 6403.99.90

Ms. Amanda Wallace
Henri - Lloyd North America Inc.
250 Hembree Park Drive (#118)
Roswell, GA 30076

RE: The tariff classification of footwear from China.

Dear Ms. Wallace:

In your letter dated October 09, 2003, you requested a tariff classification ruling.

The five submitted half-pair samples are described as follows:

Style # Y92020 “Extreme Deck Boot” is a man’s waterproof, slip-on boot, approximately 13-inches high with a functionally stitched leather upper that features a sewn on 1-inch wide mid-shaft leather band and a 1 ¼-inch wide top-line leather collar. The boot also has a textile material liner, a padded insole and a molded rubber/plastic outsole.

Style # Y92021 ”Ocean Racer Boot” is a man’s waterproof, slip-on boot, that is approximately 12 ½-inches in height. The upper consists of a functionally stitched leather forefoot and heel counter, a 10-inch textile material shaft with a sewn on 1-inch wide mid-shaft leather band and 1 ¼-inch wide top-line leather collar. The boot also has a textile material liner, a padded insole and a molded rubber/plastic outsole. You also have provided a component material percentage measurement indicating that the external surface area of the upper (ESAU) is 58% leather and 42% textile material. For the purposes of this ruling, we will accept your figures to be accurate.

Style # Y92022 “Navigator Boot” is a man’s closed-toe, closed-heel shoe that covers the ankle. The shoe has a leather upper, a padded tongue & insole, a four-eyelet leather lace closure and a molded rubber/plastic outsole.

Style # Y94020 “Navigator Shoe” is a man’s closed-toe, closed-heel shoe that does not cover the ankle. The shoe has a leather upper, a padded tongue & insole, a two-eyelet leather lace closure and a molded rubber/plastic outsole.

Style # Y94021 ”Razor Deck Shoe” is a man’s closed-toe, closed-heel shoe that does not cover the ankle. The shoe has a leather upper, a padded tongue & insole, a two-eyelet leather lace closure and a molded rubber/plastic outsole.

In your submission, you indicate that the submitted footwear samples are “exclusively for men, youths or boys.” Nevertheless, these boot and shoe samples are the type of footwear that is commonly worn by both sexes. Since you do not provide any indication that there are comparable styles being offered for women or girls, this footwear is considered “unisex” in sizes up to and including American men’s size 8.

Therefore, the applicable subheading for the footwear, identified as Style #’s Y92020, Y92021, and Y92022, 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, plastics or composition leather; which is not “sports footwear”; which covers the ankle; for men, youths and boys. The rate of duty 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 upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which covers the ankle; for other persons. The rate of duty will be 10% ad valorem.

The applicable subheading for the footwear identified as Style #'s Y94020 and Y94021, in American men’s size 8.5 and larger will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for men, youths and boys. The rate of duty will be 8.5% ad valorem. In sizes up to and including American men’s size 8, the applicable subheading will be 6403.99.90, HTS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which does not cover the ankle; for other persons. The rate of duty will be 10% ad valorem.

We are returning the samples as requested.

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,

Previous Ruling Next Ruling

See also: