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February 25, 1999

CLA-2-64:RR:NC:TP:347 D87781


TARIFF NO.: 6403.99.60, 6403.99.90

Mr. Rick Catalani
Expeditors International
21318 64th Avenue South
Kent, WA 98032

RE: The tariff classification of leather footwear from China.

Dear Mr. Catalani:

In your letter dated February 5, 1999, written on behalf of your client, K2 Corporation, you requested a tariff classification ruling.

You have submitted two samples of what you state are men’s outdoor sports footwear, models “K2 Reactor” and “K2 Leader.” You state that both shoes consist of a nylon mesh upper covered extensively with “nubuk” overlays and a rubber outer sole. The shoes do not cover the ankle. Both shoes will be used for walking, skateboarding, cross training and other outdoor athletic activities. You say that the factory/supplier has not yet been determined but that the country of origin will be China. You also state that the price for the shoes is forecasted to be over $12.00 per pair.

These shoes feature textile uppers to which leather overlays have been added. All of the leather overlays, including the eyelet stay in style “K2 Leader,” will be counted as surface material since they provide additional support to the upper and are either lasted under and cemented to the sole or joined to leather overlays which are lasted under and cemented to the sole. In this regard, visual examination of the shoes indicate that the leather constitutes the greatest external surface area of the upper (ESAU).

You refer to this shoe as “men’s,” however, you have provided no indication that you offer a comparable type of shoe for women. We consider this type of footwear to be commonly worn by both sexes. If you do not provide a “women’s” alternative to complement the submitted “men’s” model, we consider the submitted sample to be “unisex.” In this regard, the applicable subheading for the shoes up to and including American men’s size 8 will be 6403.99.90 Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for other persons. The rate of duty will be 10% ad valorem. For sizes 8.5 and above, the applicable subheading will be 6403.99.60, HTS, which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5% 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 212-637-7089.


Robert B. Swierupski

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