United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY K89490

September 17, 2004

CLA-2-64:RR:NC:SP:247 K89490


TARIFF NO.: 6402.91.40

Mr.Randy Scurlock
Innovative Custom Brands, Int’l
1350 Broadway, Suite 1604
New York, NY 10018

RE: The tariff classification of footwear from China

Dear Mr. Scurlock:

In your letter dated September 7, 2004 you requested a tariff classification ruling for a men’s size-10 shoe, identified as “sample ICB-1001.”

The shoe displays the name “Athletech” on a sewn-on label at the top of the shoe tongue and also molded into the bottom of the outer sole. It is an athletic-type shoe that covers the wearer’s ankle. The shoe has a functionally stitched rubber/plastic material upper with a padded tongue, a lace closure and a plastic hook-and-loop ankle strap with plastic buckle. The shoe also has a cemented and sewn-on unit-molded rubber/plastic bottom with sidewalls that overlap the upper around the shoe’s lower perimeter.

Along with the men’s fully assembled size-10 sample shoe, you have also provided samples of this same style but unassembled shoe’s upper with a separate, unassembled unit molded rubber/plastic bottom. Based on the examination of these submitted samples, we have determined that there is an overlap of the upper by the molded bottom sidewalls of a measurable vertical height of ¼-inch or more for approximately 33% of the shoe’s lower perimeter. Generally, an overlap of less than 40% of the perimeter of a shoe is deemed not enough to constitute substantial encirclement of the upper by a foxing or a foxing-like band. In this regard, the instant sample shoe does not have a foxing or a foxing-like band.

Therefore, the applicable subheading for the men’s size-10 shoe identified as “sample ICB-1001” will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which is not “sports footwear”; which covers the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including any accessories or reinforcements); which does not have a foxing or a foxing-like band applied or molded at the sole and overlapping the upper; and which is not designed to be a protection against water, oil or cold or inclement weather. The rate of duty will be 6% 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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