The tariff classification of a shoe from China.

PD A83404 May 28, 1996 CLA-2-64:K:TC:C9:D23 A83404 CATEGORY: Classification TARIFF NOS.: 6403.99.9030, 6403.99.9040 Ms. Lori J. Sitomer Barian Shipping Company, Inc. 910 Railroad Avenue Woodmere, NY 11598 RE: The tariff classification of a shoe from China. Dear Ms. Sitomer: In your letter dated April 19, 1996, received in the Customs Information Exchange on May 7, 1996, your company requested a tariff classification on behalf of your client, Fila Sports, Inc. You enclosed a sample pair that were classified under Spring 1996 Preclassification number 814819, dated November 1, 1995. However, as you state, since that time these shoes have undergone construction changes that will result in changed classifications. Revised style X111C is a tennis shoe with an outer sole of rubber/plastics and an upper of leather. This shoe is made in sizes for women, style 5-X111C, misses, style 8-X111C, and infants, style 7-X111C. The shoe will be imported from China. The applicable subheading for styles 5-X111C and 8-X111C will be 6403.99.9030, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers leather; other footwear; other; other; other; for other persons; valued over $2.50/pair; other; tennis shoes, basketball shoes, and the like for women and misses; other. The duty rate will be 10% ad valorem. Although the duty rate is the same, the applicable subheading for style 7-X111C will be 6403.99.9040. This ruling is being issued under the provisions of Part 177 of the Customs Regulations. 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, Thomas Mattina Area Director JFK Airport