The tariff classification of footwear from Taiwan

NY C83929 February 6, 1998 CLA-2-64:RR:NC:TA:347 C83929 CATEGORY: Classification TARIFF NO.: 6404.19.8060 Ms. Laura Boyce / 555 The Donna Karan Company 600 Gotham Pkwy Carlstadt NJ 07072 RE: The tariff classification of footwear from Taiwan Dear Ms. Boyce: In your letter dated January 26, 1998 you requested a tariff classification ruling. The submitted sample, Style #A387017, is a woman's casual, low-top shoe, with a six eyelet lace closure. It has a velvety textile, dark brown colored cotton velour upper and a flat, approximately 1-1/2 inch thick, rubber/plastic platform bottom with a cut rubber outsole and a fully encircling rubber foxing-like platform wrap. You have stated, via a telephone follow-up conversation with this office, that this shoe is priced at $10.82 per pair. The applicable subheading for this shoe will be 6404.19.8060, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials, excluding accessories and reinforcements; in which the outer sole's external surface is predominately rubber and/or plastics; which is not "athletic" footwear; in which the upper's external surface is still 50% or less leather, even after every leather accessory or reinforcement present is included as part of the upper's external surface; and which is valued over $6.50, but not over $12.00 per pair. The rate of duty will be $.90 per pair plus 20% ad valorem. We are returning the sample as you requested. 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