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NY J86757

July 24, 2003

CLA-2-64:RR:NC:347: J86757


TARIFF NO.: 6403.91.60, 6403.91.90

Mr. Robert C. Thompson
Byrnes Logistics
P.O. Box 90595
Los Angeles, CA 90009

RE: The tariff classification of footwear from Taiwan

Dear Mr. Thompson:

In your letter dated July 11, 2003, you requested a tariff classification ruling on behalf of Vans Inc. for “Motley” a “snowskate” shoe described as an less bulky alternative to heavy snowboard boots, “duct-taped” snowskate shoes or “outdoor hiking” boots.

The shoe has a rubber/plastics outer sole and an upper of multiple materials. You have provided component material percentages for the upper of 40% leather, 31% textile and 29% synthetic. For the purposes of this ruling, we will accept your figures to be accurate. The shoe is composed of a below-the-ankle athletic upper with a lace tie closure, a thick padded tongue and a neoprene collar that extends above the ankle. The flexible unit-molded outer sole is composed of rubber/plastics with a wave-pattern tread. The sole overlaps the upper and is considered a foxing or foxing-like band..

Chapter 64, Harmonized Tariff Schedule of the United States (HTS), Subheading note 1, provides:

For the purposes of subheadings 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the expression “sports footwear” applies only to:

(a) Footwear which is designed for a sporting activity and has, or has the provision for the attachment of spikes, cleats, stops, clips, bars or the like;

(b) Skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.

Snowboard boots are described in HQ 955260 dated November 3, 1993 thusly:

Although early versions of snowboard boots were made primarily of rubber, and had laces, there now appears to be three categories of snowboard boots (soft, hard, and hybrid). All have certain characteristics in common. The boots are constructed with a forward lean in the extended upper to place the user in the correct stance on the snowboard. The upper, reaching to about mid-calf, is higher in the back and lower in the front. The boots are stiff and relatively heavy. These attributes make snowboard boots uncomfortable for walking. Therefore, they are principally, if not exclusively, used for the sport of snowboarding.

The “Motley” “snowskate” shoe is not a snowboard boot and is not “sports” footwear for classification purposes

The applicable subheading for “Motley” in sizes up to and including American men’s size 8, will be 6403.91.90, (HTS), which provides for footwear with outer soles of rubber/plastics and uppers of leather other, other, covering the ankle, other, for other persons. The general rate of duty will be 10 percent ad valorem. The applicable subheading for “Motley” is sizes larger than American men’s size 8 will be 6403.91.60, (HTS), which provides for footwear with outer soles of rubber/plastics and uppers of leather other, other, covering the ankle, other, for men, youths and boys. The general rate of duty will be 8.5 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 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.


Robert B. Swierupski

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