The tariff classification of footwear from China

NY C88495 June 16, 1998 CLA-2-64:RR:NC:TA:347 C88495 CATEGORY: Classification TARIFF NO.: 6403.99.90 Mr. G. S. Middleton L.L. Bean Inc. Freeport, ME 04033 RE: The tariff classification of footwear from China Dear Mr. Middleton: In your letter dated May 29, 1998 you requested a tariff classification ruling. The submitted half pair sample is a child's sandal with two hook and loop straps, your Item #FJ04. You state that the sandal is designed to be worn by children of both sexes and will be offered in sizes 10-13 and 1-8. It has a combination textile and leather upper, with the leather stitched to the textile externally and lasted into a rubber/plastic bottom to provide structural support and strength, while the textile provides improved comfort and cushioning for the wearer. By visual measurement, leather is determined to be the predominant external surface material of the upper. The applicable subheading for this sandal will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers of leather and outer soles of rubber and/or plastics, not covering the ankle, valued over $2.50 per pair, for women, misses and children. The rate of duty will be 10 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 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