United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY K81340 - NY K81405 > NY K81358

Previous Ruling Next Ruling
NY K81358

December 11, 2003
CLA-2-64: RR: NC: SP: 247 K81358


TARIFF NO.: 6404.11.50

Mr. Paul Leitner
Continental Agency Inc.
535 Brea Canyon Rd.
Walnut, CA 91789

RE: The tariff classification of footwear from China.

Dear Mr.Leitner:

In your letter dated November 19, 2003, on behalf of your client Hypard Corporation, you requested a tariff classification ruling.

The submitted half-pair sample, identified as Style # 2001, is a closed-toe, closed-heel, athletic-like sneaker shoe that does not cover the ankle. The shoe has a textile canvas upper, a padded tongue & insole, a five-eyelet lace closure and a cemented-on; unit molded rubber/plastic outsole, the sides of which overlap the upper at the sole by ¾-inch all around the shoe. This shoe has a foxing-like band. You state that the outsole has strip of textile material bonded to the bottom of the outsole and indicate that the price of the footwear will be under $3.00 pair.

Note 4(b), Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), states that the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments. The Explanatory Notes to Chapter 64 HTS, offer the term “when in use” to the external surface area of the outer sole determination.

Visual examination of the outsole indicates that it is composed of unit-molded rubber/plastic that has an approximately 5/16-inch wide band of rubber/plastic and textile material that encircles the outer edge. This small amount “textile” material represents at most 20% of the external surface area of the outsole and is coated with rubber/plastics so that the textile fiber materials are no longer in contact with the ground. In this regard, the walking surface area of the shoe has a rubber/plastic outsole.

The applicable subheading for Style # 2001, will be 6404.11.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is “athletic footwear”; which has a foxing-like band; and which is valued, we presume, at or under $3.00 per pair. The rate of duty will be 48% 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

Previous Ruling Next Ruling

See also: