The tariff classification of footwear from Japan

PD B87764 July 24, 1997 CLA-2-64:FO:CM:NP:POR:CO:D24:B87764 CATEGORY: Classification TARIFF NO.: 6402.99.30; 6402.99.60-90 Phuong (Fran) Huynh Assistant Vice President Nankai Transport International (USA) Inc. 8820 Bellanca Ave. Los Angeles, CA 90045 RE: The tariff classification of footwear from Japan Dear Ms. Huynh: In your letter dated July 16, 1997 you requested a tariff classification ruling on behalf of your client, Kowa California Inc. Samples of four styles were provided. Styles Rotas 1, Rotas 2, and Rotas 3 are loafer-type, below the ankle slip-on shoes. Rotas 1 is a man's style; Rotas 2 and 3 are woman's styles. The fourth style, designated Walabi, is a lace-closed, below the ankle woman's shoe. You indicate that the uppers of all four styles are 70% PVC and 30% leather. The soles are PVC. No per-pair values were provided for these styles. The applicable subheading for the style Rotas 1, 2, and 3 will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics; other than sports footwear, zoris, footwear with a protective metal toe-cap, or footwear covering the ankle; other than footwear having uppers of which over 90% is rubber or plastics, including accessories and reinforcements; other than footwear designed to be worn for protection; footwear with open toes or open heels or of a slip-on type, other than footwear with foxing or a foxing-like band. The rate of duty will be 37.5%. The applicable subheading for the style Walabi will be 6402.99.60-90, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics; other than sports footwear, zoris, footwear with a protective metal toe-cap, or footwear covering the ankle; other than footwear having uppers of which over 90% is rubber or plastics, including accessories and reinforcements; other than footwear designed to be worn for protection; other than footwear with open toes or open heels or of a slip-on type. The rate of duty will be dependent upon the per-pair value of the shoes at time of importation. 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. Sincerely, Lewellyn Robison Port Director Portland, Oregon