CLA-2-64:RR:NC:TA:347 D80067
TARIFF NO. 6402.91.90, 6404.19.90, 6405.90.90:
Ms. SaraLee Antrim-Saizan
Carmichael International Service
533 Glendale Boulevard
Los Angeles, CA 90026-5097
RE: The tariff classification of footwear from Korea and Italy.
Dear Ms. Antrim-Saizan:
In your letter dated July 6, 1998 you requested a classification ruling on
behalf of your client , Patagonia for four styles of kayaking and fishing shoes.
You describe styles 79070 and 79190 as kayaking shoes and styles 79170 and
79180 as fishing shoes. Styles 79170, 79180 and 79190 are manufactured in
Korea, style 79070 is manufactured in Italy.
Style 79070 has an outer sole of rubber or plastics and an upper which
consists of a stretch textile fabric ankle collar sewn inside an external boot
composed of plastics and textile material. The inner collar is visible above
the top line of the external boot and below the lace where a traditional tongue
would appear. This inner collar is external surface area of the upper (esau),
where it appears above the top line of the external boot starting upward from
the top most eyelet. In addition, the plastic/textile external boot is also
esau as it provides structural strength to the shoe and is lasted under and
cemented to a board which is cemented to the sole component. This shoe also
features a rubber strip overlay which encircles the entire perimeter of the shoe
and overlaps the juncture between the outer sole and the shoe's upper. In this
regard the shoe possesses a foxing or foxing-like band which is a component
separate from either the sole or the upper. Although you have not provided a
percentage measurement for the component materials of the upper, a cursory
visual examination of the shoe indicates that the textile material accounts for
the constituent material having the greatest esau, no account being taken of
accessories or reinforcements such as ankle patches, edging, ornamentation,
buckles, tabs eyelet stays or similar attachments. Patagonia has verified a
value of over $12/pair for this style. The applicable subheading for style
79070 will be 6404.19.90 Harmonized Tariff Schedule of the United States (HTS),
which provides for other footwear, with outer soles of rubber or plastics, and
uppers of textile materials, other than sports footwear, other. The rate of
duty is 11.2 percent ad valorem.
Style 79190 has a outer sole of rubber or plastics and an upper consisting
of a stretch textile fabric ankle collar which extends above the top of the shoe
and is considered esau, the rest of the upper is composed of textile materials
to which several imitation leather overlays have been sewn. In addition, an
imitation leather U-shaped eyelet stay is attached to the textile upper. The
textile upper is not lasted under and ends at the feather edge where it is sewn
to a textile insole. The imitation leather U-shaped eyelet stay is included as
esau as it contributes structural strength to the shoe, however the imitation
leather overlays are not esau. This shoe features rubber or plastics overlay
strips which encircle the entire shoe and cover substantial portions of the toe
and heel areas. These rubber or plastics overlay strips are lasted under and
cemented to the sole component. They contribute structural strength to the
shoe and, in fact, are what holds the shoe together. In this regard they are
considered esau. Patagonia has verified a value of over $12/pair for this
style. The applicable subheading for style 79190 will be 6404.19.90 (HTS),
which provides for other footwear, with outer soles of rubber or plastics, and
uppers of textile materials, other than sports footwear, other. The rate of
duty is 11.2 percent ad valorem.
Style 79180 has an outer sole of textile material (felt) and a complete
textile mesh upper which is lasted under and cemented to the sole component.
Atop this textile upper is a significant portion of plastics material. This
plastics material is also lasted under and cemented to the sole component. This
plastics material contributes to the structural strength of the shoe and is
considered esau. In addition, rubber or plastic strips completely encircle the
entire shoe. And cover substantial portions of the heel and toe. These strips
are applied at the sole and overlap the upper. They are not considered upper
material but rather constitute a foxing or foxing-like band. You have not
provided a percentage measurement for the component materials of the upper. A
cursory visual examination of the shoe indicates that the plastics material
accounts for the constituent material having the greatest esau, no account being
taken of accessories or reinforcements such as ankle patches, edging,
ornamentation, buckles, tabs eyelet stays or similar attachments. The
applicable subheading for style 79180 will be 6405.90.90 (HTS), which provides
for other footwear, with outer soles of other than rubber, plastics, leather or
composition leather and uppers of other than leather, composition leather or
textile materials, other. The rate of duty is 12.5 percent ad valorem
Style 79170 has an outer sole of rubber or plastics material and an upper
of textile and rubber or plastics material. You have not provided a percentage
measurement for the component materials of the upper for this shoe. A cursory
visual examination of the shoe indicates that the plastics material accounts for
the constituent material having the greatest esau, no account being taken of
accessories or reinforcements such as ankle patches, edging, ornamentation,
buckles, tabs eyelet stays or similar attachments. The unit molded rubber or
plastic outer sole encircles the entire perimeter of the shoe and overlaps the
upper by over 1/4 inch. In this regard the shoe possesses a foxing-like band.
The applicable subheading for style 79170 will be 6402.91.90 Harmonized Tariff
Schedule of the United States (HTS), which provides for other footwear, with
outer soles and uppers of rubber or plastics, covering the ankle, other, valued
over $12/pair. The rate of duty is 20 percent 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 this ruling letter 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 this ruling, contact National
Import Specialist, Richard Foley at (212) 466-5890.
Sincerely,
Robert Swierupski
Director,
National Commodity
Specialist Division