The tariff classification of footwear from Germany.

NY A88481 November 12, 1996 CLA-2-64:R:N3:347 A88481 CATEGORY: Classification TARIFF NO.: 6403.91.90, 6403.99.90, 6404.19.90 Ms. Patricia Stegmeier All-Med-Senior-Shoe 1815 Kinneloa Cyn. Road Pasadena, CA 91107 RE: The tariff classification of footwear from Germany. Dear Ms. Stegmeier: In your letter dated October 15, 1996, you requested a classification ruling for five styles of footwear which you describe as medical shoes. You state that the principle use in the United States is for the special medical needs of patients and others with abnormal feet, foot operations, ailments of the feet and other discomforts in which a regular shoe will not fit or cause pain. The "Vitello Remidial" is a shoe with an outer sole of rubber or plastic and an upper of leather. It is held to the foot by a lace. The applicable subheading will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastic, leather or composition leather and uppers of leather, not covering the ankle, for other persons, valued over $2.50/pair. The rate of duty will be 10 percent ad valorem. The "Stabilization III" is a shoe with an outer sole of rubber or plastic and an upper of leather. The shoe has an open toe and heel and is held to the foot by a lace. The applicable subheading will be 6403.91.90, (HTS), which provides for footwear with outer soles of rubber, plastic, leather or composition leather and uppers of leather, covering the ankle, for other persons. The rate of duty will be 10 percent ad valorem. The "Tessuto #3984" is a shoe with an outer sole of rubber or plastic and an upper of textile and leather. It is held to the foot by means of a leather strap with a hook and loop closure. You did not provide a percentage measurement for the constituent materials of the upper, however, a cursory visual examination of the shoe indicates that the constituent material comprising the greatest external surface area of the upper is leather. The applicable subheading will be 6403.99.90,(HTS), which provides for footwear with outer soles of rubber, plastic, leather or composition leather and uppers of leather, not covering the ankle, for other persons, valued over $2.50/pair. The rate of duty will be 10 percent ad valorem. The "Remidial Closed" is a shoe with an outer sole of rubber or plastic and an upper of textile material. It is held to the foot by means of two textile straps with hook and loop closures. The "Home Bandage boot #9011" is also a shoe with an outer sole of rubber or plastic and an upper of textile material. It is held to the foot by a hook an loop closure which attaches the sides of the shoe together on top of the foot. This shoe has a unit molded outer sole which overlaps the upper. The applicable subheading for both the "Remidial Closed" and "Home Bandage Boot #9011" will be 6404.19.90, (HTS), which provides for footwear with outer soles of rubber or plastic and uppers of textile materials, other, valued over $12/pair. The rate of duty will be 15.6 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 this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division