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NY M81034




March 31, 2006

CLA-2-64:RR:NC:SP:247 M81034

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.30.90; 6402.99.90

Ms. Stacey Nesseth
Red Wing Shoe Company, Inc.
314 Main Street
Red Wing, MN 55066-2337

RE: The tariff classification of footwear from China

Dear Ms. Nesseth:

In your letter dated March 7, 2006 you requested a tariff classification ruling.

You have submitted three half pair samples of athletic-type shoes that do not cover the wearer’s ankle and are identified as Exhibit A style #8621, a men’s soft toe shoe, Exhibit B style #6621, a men’s steel toe shoe and Exhibit C style #2351, a women’s steel toe shoe.

Exhibit A style #8621 is an athletic-type shoe with a predominately rubber/plastic material external surface area upper and a rubber/plastic outer sole. Although you state in your letter that the upper’s surface area is over 90% rubber/plastics, we note that several large textile fabric panels are included on the upper surface over the vamp, at the sides and along the topline at the ankle. Based on visual estimates, we have determined that textile materials account for over 10% of the upper. The shoe also has a padded tongue, a lace closure with textile eyelet loops, and a molded rubber/plastic bottom that overlaps the upper at the sole by a measurable height of ¼-inch or more around the shoes lower perimeter. We consider the shoe to have a foxing-like band. You have informed this office by telephone that this shoe will be valued at over $12 per pair.

Exhibit B style #6621 and Exhibit C style #2351 are both athletic-type shoes that have padded tongues, shoelace closures and predominately rubber/plastic material uppers, protective metal toe-caps and rubber/plastic outer soles. Style #6621 is a men’s shoe with an upper consisting of both rubber/plastics and textile surface area materials assembled by stitching. Style #2351 is a women’s shoe with a similarly constructed upper of a different color (black), also comprised of both rubber/plastics and textile materials assembled by stitching. Based on visual estimates, we have determined that textile materials account for much more than 10% of the upper’s external surface on the men’s shoe, and we estimate that textile accounts for approximately 10% of the upper’s surface on the women’s shoe. Both these shoes also have molded rubber/plastic bottoms/soles that overlap the upper by a measurable height of ¼-inch and more around the shoes lower perimeter. We consider these shoes to have foxing-like bands. You have informed this office that both these shoes will be valued at over $12 per pair.

We note that all three submitted sample shoes have foxing-like bands, or have an upper with an external surface area that is of less than 90% rubber or plastics materials. Therefore, the shoes are precluded from classification under subheadings 6402.99.18, or 6402.30.30, HTSUS, as you have suggested.

The applicable subheading for the shoe, identified as Exhibit A style #8621, will be 6402.99.90, Harmonized Tariff Schedule of the United States (HTSUS), 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), or which has a foxing-like band; 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.

The applicable subheading for the two shoes with steel toes, identified as Exhibit B style #6621 and Exhibit C style #2351, will be 6402.30.90, HTSUS, which provides for footwear, in which the upper’s and the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which has a protective metal toe-cap; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements), or which has a foxing-like band; 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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