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NY K80030




October 27, 2003

CLA-2-64:RR:NC:SP:247 K80030

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.30 ; 6402.99.90 ; 6403.91.60 ; 6403.91.90 ; 6403.99.60 ; 6403.99.90 ; 6404.11.90

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

RE: The tariff classification of footwear from China and Taiwan.

Dear Ms. Wallace:

In your letter dated October 9, 2003, you requested a tariff classification ruling.

The submitted five half pair samples are described as follows:

Style #Y96020 “Sport Sandal” - An open-toe, open-heel sandal with an upper consisting of an adjustable plastic hook-and loop strap across the toes, a predominately plastic external surface material outside quarter side strap that extends towards the heel and is joined to a plastic material hook-and-loop closure strap across the instep. The sandal also has mostly plastic surface material heel, back and side panels and a portion of exposed stretch textile surface material at the sides of the heel and as ¼-inch wide textile edging trim. The textile material on the upper accounts for more than 10% of the upper’s external surface area. The sandal has a rubber/plastic midsole and outer sole.

Style #Y94022 “Deck Grip Profile” - An athletic-type shoe with a predominately plastic material upper that does not cover the wearer’s ankle. The shoe has a lace closure, a padded textile tongue and four textile mesh fabric material side panels. It also has a cemented-on molded rubber/plastic bottom/sole, the sides of which overlap the upper at the sole by ¼-inch and more. We consider this shoe to have a foxing-like band. You state that this shoe will be valued at over $12 per pair.

Style #Y94023 “Deck Grip Contour” - An athletic-type shoe with a predominately textile material upper that does not cover the wearer’s ankle. The shoe has a lace closure, a padded textile and plastic tongue, plastic material eyelet stays and a molded rubber/plastic bottom that overlaps the upper at the sole by ¼-inch or more. We consider this shoe to have a foxing-like band. You state that this shoe will be valued at over $12 per pair.

Style #Y92023 “Portland Boot” - A men’s size pull-on casual boot approximately 10-inches high. The boot has a suede leather upper and a cemented-on rubber/plastic bottom/sole. Since this boot is the type of footwear that is commonly worn by both sexes, and no indication is provided that comparable styles are offered for women, it is considered “unisex” in sizes up to and including American men’s size 8.

Style #F96021 “Sand 2 Strap” - A men’s open-toe, open-heel slip-on casual wear sandal with a suede leather upper that features two adjustable hook-and-loop leather straps that cross at the toes and over the instep. The sandal has a molded concave leather faced footbed insole and a rubber/plastic outer sole. Since this sandal is the type of footwear that is commonly worn by both sexes, and no indication is provided that comparable styles are offered for women, it is considered “unisex” in sizes up to and including American men’s size 8.

The applicable subheading for Style #Y96020 “Sport Sandal” will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); and which has open toes or open heels. The rate of duty will be 37.5% ad valorem.

The applicable subheading for the shoe, Style #Y94022 “Deck Grip Profile” will be 6402.99.90, HTS, which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $12.00 per pair. The rate of duty will be 20% ad valorem.

The applicable subheading for the shoe, Style #94023 “Deck Grip Contour” will be 6404.11.90, HTS, which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is “athletic footwear”; and which is valued over $12.00 per pair. The rate of duty will be 20% ad valorem.

The applicable subheading for the submitted boot, identified as Style #Y92023 “Portland Boot” in American men’s size 8.5 and larger will be 6403.91.60, 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 covers the ankle; for other persons. The rate of duty will be 10% ad valorem.

The applicable subheading for the men’s sandal identified as Style #F96021 “Sand 2 Strap” in American men’s size 8.5 and larger, will be 6403.99.60, 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 is not “sports footwear”; which does not cover the ankle; which is valued over $2.50 per pair; for other persons. The rate of duty will be 10% ad valorem.

We are returning the samples as you 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,

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