The tariff classification of a shoe from China or Taiwan

NY B83077 April 15, 1997 CLA-2-64:RR:NC:TP:347 B83077 CATEGORY: Classification TARIFF NO.: 6405.10.00 William M. Stringfield William M. Stringfield Customs Brokers 249 E. Ocean Blvd., Suite 1008 Long Beach, CA 90802 RE: The tariff classification of a shoe from China or Taiwan Dear Mr. Stringfield: In your letter dated March 17, 1997, on behalf of your client, Valley Lane Inc., you requested a tariff classification ruling. You state that the sample you submitted has a rubber sole and an upper made of rubber which has natural suede flocked into it by a process called slush molded construction. The shoe will be manufactured in either China or Taiwan. The upper of this sample has the appearance and feel of roughed suede leather. The plastic base does not appear anywhere on the surface of the upper. We would consider this "flocked" leather upper to have an external surface of composition leather. The applicable subheading will be 6405.10.00, Harmonized Tariff Schedule of the United States (HTS), as other footwear, with uppers of leather or composition leather. The rate of duty will be 10% 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 212-466-5890. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division