CLA-2-64:RR:NC:TP:347 C89813
Mr. John J. Kenney
Reebok International Ltd.
25 Littlefield Street
Avon, MA 02322
RE: The tariff classification of shoes from Indonesia.
Dear Mr. Kenney:
In your letter dated July 7, 1998, you requested a tariff classification
ruling.
You have submitted samples for what you refer to as men's "Ex-O-Fit"
fitness shoes in both a textile and leather version. You state that both shoes
are constructed the same way but using different upper materials. Both shoes
cover the ankle, have lace-tie closures, and feature rippled outer soles which
are not flexible. You state that both the textile hi cut shoe, "Ex-O-Fit Hi
Workboot Canvas, style# 2-40771" and the leather hi cut shoe, "Ex-O-Fit Hi
Workboot, style# 2-39319 and 2-40928, also feature leather collars and
foxing-like bands. You state that the textile shoe is valued at $13.28 per
pair, and the leather shoe is valued at $22.89 per pair.
The applicable subheading for the leather style, up to and including
American men's size 8 will be 6403.91.90, Harmonized Tariff Schedule of the
United States (HTS), which provides for footwear with leather uppers and plastic
and/or rubber soles, covering the ankle, for other persons. The rate of duty
will be 10% ad valorem. For American men's size 8.5 and above, the applicable
subheading will be 6403.91.60, HTS, which provides for footwear with leather
uppers and plastic and/or rubber soles, covering the ankle, for men, youths and
boys. The rate of duty is 8.5% ad valorem. The applicable subheading for the
textile style shoe will be 6404.19.90, HTS, which provides for footwear in which
the upper external surface is predominately textile materials, in which the
outer sole's external surface is predominately rubber and/or plastics, which is
not "athletic" footwear, in which the upper's external surface is still 50% or
less leather even after every leather accessory or reinforcement present is
included as part of the upper's external surface, which is not designed to be a
protection against water, oil, grease or chemicals or cold or inclement weather,
which has neither open toes or open heels and is not a slip-on, and which is
valued over $12.00 per pair. The rate of duty will be 11.2% 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 212-466-5890.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division