The tariff classification of a shoe from China

NY B89626 October 9, 1997 CLA-2-64:RR:NC:TP:347 B89626 CATEGORY: Classification TARIFF NO.: 6403.99.60, 6403.99.90 Mr. Louis P. Vizza Blair Corporation 220 Hickory Street Warren, PA 16366 RE: The tariff classification of a shoe from China Dear Mr. Vizza: In your letter dated September 12, 1997, you requested a tariff classification ruling. You have submitted a sample of what you state are a pair of men's casual shoes, Blair product #6118. You state the upper is made of leather and that the sole is made of thermoplastic rubber. The shoes feature lace tie closures and you also indicate that the shoes will be valued over $2.50 per pair. The applicable subheading for the shoes up to and including American size 8 will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for other persons, valued over $2.50 per pair. The rate of duty will be 10% ad valorem. For sizes 8.5 and above, the applicable subheading will be 6403.99.60, HTS, which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5% 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, Robert B. Swierupski Director, National Commodity Specialist Division