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NY L82386




February 23, 2005

CLA-2-64:RR:NC:SP:247 L82386

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.91.60 ; 6403.91.90 ; 6403.99.60 ; 6403.99.90

Mr. W.J. Gonzalez
Trans-Union Customs Service, Inc.
11941 S. Prairie Avenue
Hawthorne, CA 90250

RE: The tariff classification of footwear from Italy.

Dear Mr. Gonzalez:

In your letter dated February 3, 2005, on behalf of Intersport Fashion West, Inc. DBA: Fairchild Sports, Inc., you requested a tariff classification ruling.

You have submitted three half pairs of motorcycling boots that cover the ankle and one athletic-type shoe with a leather upper that does not cover the ankle.

Style “SS Performance (7604)” is a predominately leather upper motorcycling boot, approximately 12-inches high. The boot has a hard plastic external toe guard, a plastic ridged heel quarter, plus a plastic reinforced instep portion with a side zipper and hook-and-loop closure. The boot also has a cemented-on rubber/plastic outer sole. This boot is made in Italy.

Style “Adrenaline (9510)” is a predominately leather upper athletic-type shoe that has a lace closure and does not cover the ankle. The shoe has an EVA plastic midsole and a cemented-on rubber/plastic outer sole that overlaps the upper at the toe and behind the heel. This shoe will be made, you state, in Italy.

Since this boot and also this shoe are the type of footwear that is commonly worn by both sexes, and no indication is provided that comparable styles are offered for women, both the boot and the shoe are considered “unisex” in sizes up to and including American men’s size 8.

The applicable subheading for the boot, identified as Style “SS Performance (7604)” 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 covers the ankle; for other persons. The rate of duty will be 10% ad valorem.

The applicable subheading for the shoe, identified as Style “Adrenaline (9510)” 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 does not cover the ankle; for other persons. The rate of duty will be 10% ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the other two submitted motorcycle boots identified as Style “TCX Super Motard (9800)” from Romania, and Style “Oxtar Smart (9100)” from Italy. Your request for a classification ruling should include an accurate external surface area (ESAU) component material percentage measurement as a total of all the leather and rubber/plastics materials that are present on the surface of both these boots. We suggest that you obtain an independent lab’s measurements to assure accuracy. We note that the boots do not have a “ protective metal toe cap” (but do have outside metal toe guards). We also need the import value/price per pair of each boot. When this information is available, you may wish to consider resubmission of your request for these two boots. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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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