The tariff classification of footwear from China

NY C89601 July 10, 1998 CLA-2-64:RR:NC:TA:347 C89601 CATEGORY: Classification TARIFF NO.: 6403.91.90 ; 6403.99.90 Mr. Charles G. Hartill Charles G. Hartill, LCHB 147-217, 175 St. Jamaica, NY 11434 RE: The tariff classification of footwear from China Dear Mr. Hartill: In your letter dated June 25, 1998, on behalf of Ballet Makers, Inc., you requested a tariff classification ruling. The submitted samples are two half pairs of women's "dance sneakers", Style 11974 which covers the ankle and Style 12704, which is the below-the-ankle model of the same shoe. Both shoe styles have, as your attached specification sheet states, leather and textile combination uppers, with leather comprising well over 50% of the upper's external surface areas. They also have lace closures, padded textile tongues and stitched and cemented-on, two piece segmented, rubber/plastic cupsole bottoms. The applicable subheading for the hi-top shoe, Style 11974 will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather and outer soles of rubber and/or plastics, covering the ankle, for women, misses or commonly worn by both sexes (i.e., unisex). The rate of duty will be 10% ad valorem. The applicable subheading for the low-top shoe, Style 12704, will be 6403.99.90, HTS, which provides for footwear with uppers predominately of leather and outer soles of rubber and/or plastics, not covering the ankle, for women, misses or commonly worn by both sexes (i.e., unisex). 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, Robert B. Swierupski Director, National Commodity Specialist Division