CLA-2-64:RR:NC:SP:247
Ms. Stacy 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 April 16, 2007 you requested a tariff classification ruling for three samples of athletic-type shoes for children’s, identified by you and by stick-on labels on the outsoles as style #’s 7233, 7201 and 7224.
Style #7233 is a child’s athletic-type shoe with an upper that does not cover the ankle and consists of both leather and textile component external surface area materials assembled by stitching. You state in your letter that the shoe has an upper that is over 51% leather and based on visual estimates, we will agree that leather is the predominant constituent upper material. The shoe also has a padded textile tongue, a lace closure and a molded rubber/plastic bottom/sole that overlaps the upper with a foxing-like band. You state that the shoe will be valued at over $12 per pair.
Style #7201 is a child’s over-the-ankle height shoe that has an upper of leather with a number of textile fabric mesh panels and that you state in your letter has an upper’s external surface area of over 51% leather. The shoe has a foam plastic padded lining, a padded textile tongue, a speed-hook eyelet enhanced lace closure and a molded rubber/plastic bottom/sole that overlaps the upper with a foxing-like band. You state that the shoe will be valued at over $12 per pair.
The applicable subheading for the children’s shoe style #7201 will be 6403.91.9051, Harmonized Tariff Schedule of the United States (HTSUS), 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…other…for other persons. The rate of duty will be 10% ad valorem.
The applicable subheading for the children’s athletic-type shoe, style #7233, will be 6403.99.9041, HTSUS, 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; for other persons; valued over $2.50 per pair…other. The rate of duty will be 10% 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/.
Your inquiry does not provide enough information for us to give a classification ruling on the child’s athletic shoe, identified as style #7224, which has an upper of both rubber/plastics and textile materials. You only provide an estimate that the upper is 51% “synthetic leather” and 49% textile, but you do not identify which upper materials you consider to be of textile. The upper external surface area (ESAU) of this shoe is comprised of non-woven textile materials, woven textile materials and rubber/plastics materials assembled by stitching. Your request for a classification ruling for this shoe should include an accurate ESAU percentage measurement as totals of all the constituent textile upper materials and those that are of rubber/plastics. When this information is available, you may wish to consider resubmission of your request. 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,
National Commodity
Specialist Division