CLA-2-64:RR:NC:TP:347 D81758
Mr. John J. Kenney
Reebok International Ltd.
25 Littlefield Street
Avon, MA 02322
RE: The tariff classification of leather and textile fitness
shoes from Indonesia.
Dear Mr. Kenney:
This ruling replaces New York ruling C89813 issued to you on
July 21, 1998, regarding the men's Ex-o-fit Workboot in both a
leather and canvas version. This revision is based on additional
information by you concerning the classification of the leather
version of the shoe which our office classified as unisex
footwear for men's size 8 and smaller.
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.
You state that Reebok has been making the men's Ex-o-fit
style from its beginning. You state that you do not offer a
women's version of the Ex-o-fit, by name, but that Reebok has
been making the exact same shoe for women called the Freestyle,
from the beginning as well. Since Reebok offers a comparable
style of shoe for women, a unisex ruling would not apply. You
have provided photocopies of the men's and women's version from
your catalog.
The applicable subheading for the leather style of the Ex-o-fit shoe 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 of the
Ex-o-fit 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