CLA-2-64:S:N:N8:346 888614
Mr. Kiyo Hashimoto
ASRG
7006 S. Alton Way, Bldg. E
Englewood, CO 80112
RE: The tariff classification of four styles of men's footwear and
a cotton cap, from Spain.
Dear Mr. Hashimoto:
In your letter dated July 21, 1993 but received July 26, 1993,
you requested a tariff classification ruling.
The submitted samples are four different styles of men's footwear
which when imported will be packaged in pairs in a shoe box that will
also contain a cotton cap. The pairs of shoes and a cap will be sold
together as a unit to the ultimate purchasers at retail.
The footwear and caps will be classified separately and are
described as follows:
Style 1101-A man's hi-top casual shoe with a canvas textile
upper, a seven metal eyelet lace closure and a PVC injection molded,
traction grooved bottom that has a 1/2 inch high sidewall which
overlaps the upper all around the shoe's perimeter. The shoe, you
state, is priced at $21.00 per pair.
Style 1102-A man's low-top casual shoe, with a canvas textile
upper, a six metal eyelet lace closure and a PVC injection molded,
traction grooved bottom that has a 1/2 inch high sidewall which
overlaps the upper all around the shoe's perimeter. You state that
this shoe is priced at $19.40 per pair.
Style 901-A man's combination leather and canvas boot, with a
predominately textile upper, a front lace closure and a cemented-on
heavy rubber outer sole. From visual examination and based also on
your statement (i.e., "Leather is 40 percent and canvas is 60
percent") we will assume that the external surface area of this boot's
upper, with all leather accessories and reinforcements included, is
not over 50 percent leather. This shoe, you state, is priced at
$38.80 per pair.
Style 902-A man's combination leather and canvas lace-up casual
shoe, with a predominately textile upper, when all accessories and
reinforcements are excluded from the upper's external surface area
measurement. With all the leather accessories and reinforcements
included, the upper's external surface area is well over 50 percent
leather. This shoe also has a heavy cemented-on rubber outer sole.
The sample hat (cap) is made up of 100 percent woven cotton with
a peak and rear neck protector. The top of the hat has three metal-
ringed ventilator grommets and the rear of the neck protector has a
metal grommet with a leather triangle through which a braided cord has
been inserted.
The applicable subheading for the three shoe samples, Style #'s
1101, 1102, and 901 will be 6404.19.1520, Harmonized Tariff Schedule
of the United States (HTS), which provides for footwear, in which the
upper's external surface is predominately textile materials (note that
an accessory or reinforcement on top of another material is not part
of the upper's external surface but the material hidden underneath
is); in which the outer sole's external surface is predominately
rubber and/or plastics; which is other than "athletic" footwear; in
which the upper's external surface is still 50 percent or less leather
win after every leather accessory or reinforcement present is included
as part of the upper external surface; which is not designed to be a
protection against water, oil, or cold or inclement weather; which has
neither open toes nor open heels and it is not a slip-on; and which is
valued over $12.00 per pair. The rate of duty will be 20 percent ad
valorem.
The applicable subheading for the shoe, Style # 902 will be
6404.19.1520 HTS, which provides for footwear, in which the upper's
external surface is predominately textile materials (note that an
accessory or reinforcement on top of another material is not part of
the upper's external surface but the material hidden underneath is);
in which the outer sole's external surface is predominately rubber
and/or plastics; which is other than "athletic" footwear; in which the
upper's external surface is over 50 percent leather after every
leather accessory and reinforcement present is included as part of the
upper's external surface; and which is not designed to be a protection
against water, oil, or cold or inclement weather. The rate of duty
will be 10.5 percent ad valorem.
The applicable subheading for the cotton cap will be 6505.90.2060
HTS, which provides for hats and other headgear whether or not lined
or trimmed, other, of cotton. The rate of duty for this item will be
8 percent ad valorem.
HTS 6505.90.2060 falls within textile category designation 359.
Based upon international textile trade agreements, products of Spain
are subject to visa/quota requirements.
The designated textile and apparel category may be subdivided
into parts. If so, visa and quota requirements applicable to the
subject merchandise may be affected. Since part categories are the
result of international bilateral agreements which are subject to
frequent renegotiations and changes, to obtain the most current
information available, we suggest that you check, close to the time of
shipment, the Status Report On Current Import Quotas (Restraint
Levels), an internal issuance of the U.S. Customs Service, which is
available for inspection at your local Customs Office.
We are returning the samples as you requested.
This ruling is being issued under the provisions of Section 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport