The tariff classification of leather footwear from India.

NY 851854 May 4, 1990 CLA-2-64:S:N:N3-D:347-T 851854 CATEGORY: Classification TARIFF NO.: 6403.99.60; 6403.99.90 Mr. Tejinder S. Sachdeva Esgee Enterprises 4A Beaver Lane Flanders, New Jersey 07836 RE: The tariff classification of leather footwear from India. Dear Mr. Sachdeva: In your letter dated April 18, 1990, you requested a tariff classification ruling. You have submitted nine photographs to illustrate the nine styles of men's and women's shoes you intend to import. From these nine photographs and from your attached description, we will presume that the nine shoe styles that are the subjects of this ruling request all have leather uppers, leather outer soles and are of cement construc- tion. We will also presume that their leather uppers and outer soles are not coated or covered externally with plastic and/or rubber. The applicable subheading for the five men's shoes, identified by the photographs as TTI-901 through TTI-905, will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's and outer sole's external surfaces are predominately leather; which is other than "sports footwear"; in which the top of the upper is below the top of the ankle bone; in which the sole is attached to the upper by a means other than welt stitched construction; and which is larger than children's American size 11 and worn only by males. The rate of duty will be 8.5 percent ad valorem. The applicable subheading for the four women's shoes, identified by the photographs as TTI-906 through TTI-909, will be 6403.99.90, HTS, which provides for footwear, in which the upper's and outer sole's external surfaces are predominately leather; which is other than "sports footwear"; in which the top of upper is below the top of the ankle bone; in which the sole is attached to the upper by a means other than welt stitched construction; which is valued over $2.50 per pair; and which is worn by females. The rate of duty will be 10 percent ad valorem.  This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport