CLA-2-64:RR:NC:TA:347 J83271
Mr. Mike Diep
Tender Tootsies Ltd.
1806 Wharncliffe Rd., S.
London, Ontario
N6L 1K1
Canada
RE: The tariff classification of footwear from China
Dear Mr. Diep:
In your letter dated April 9, 2003 you requested a tariff classification ruling.
You have submitted three samples of footwear, identified and described as follows:
Style #22TWQD002 – A boot with a leather upper, rubber/plastic outer sole, approximately seven inches high, with a lace closure, leather tongue and a protective steel toe.
Style #L03346 –A toe-thong textile upper slipper sandal with a soft plush textile material Y-strap open-heel, open-toe upper and a padded textile faced insole. You state in your letter that the sandal has a “textile wrapped” sole which contacts the ground in use and we note that this sole consists of a layer of woven textile fabric securely and permanently glued to an underlying molded rubber/plastic material substrate. Based on Chapter 64, note 4(b), HTS, since textile accounts for the greatest surface area material in contact with the ground, the constituent material of this shoe’s outer sole will be considered textile.
Style C03848 – A women’s leather upper casual shoe, with a four eyelet lace closure and a molded rubber/plastic outer sole. The shoe does not cover the wearer’s ankle and you state that it will be valued at $10.70 per pair.
The applicable subheading for the boot, Style #22TWQD002 will be 6403.40.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber/plastics and uppers predominately of leather; which is not “sports footwear”; which has a protective metal toe-cap; and which is not of welt stitched construction. The rate of duty will be 8.5% ad valorem.
The applicable subheading for the slipper, Style #L03346 will be 6405.20.90, HTS, which provides for footwear in which the outer sole’s external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which the fabric of the upper consists, by weight, predominately of fibers other than vegetable fibers or wool (linings, accessories or reinforcements not included); and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem.
The applicable subheading for the women’s casual shoe, Style #C03848 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 women. The rate of duty will be 10% 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 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division