The tariff classification of footwear from China

NY C89779 July 21, 1998 CLA-2-64:RR:NC:TA:347 C89779 CATEGORY: Classification TARIFF NO.: 6403.59.90 ; 6403.59.60 ; 6404.19.80 Ms. Carolyn B. Malina Lands' End, Inc. 1 Land's End Lane Dodgeville, WI 53595 RE: The tariff classification of footwear from China Dear Ms. Malina: This ruling letter replaces New York ruling C86450 issued to you on April 22, 1998. This revision is based on new information you have now submitted in your letter to this office dated July 10, 1998, regarding only the value of the footwear item identified by you as "style 51253", a woman's T-strap shoe. You now request that the original ruling determination be modified to reflect the fact that this shoe is actually priced at $8.40 per pair for importation to the United States and not at a price of $6.50 or less, as originally presumed by this office for classification purposes. This corrected ruling letter now reflects the resulting change of subheading and duty rate for the shoe, item #51253 but does not modify the original classification determination applicable for the other three shoes, items #40855 and #55670 for women, and item #40856 for men. The submitted samples are described as follows: Items #40855 and #55670 - Women's moccasin style slippers, both with suede leather uppers and outer soles. You also indicate that there is a men's version of this moccasin type construction leather upper, leather soled slipper (your Item #40856), but no actual sample of that item was submitted. Item #51253 - A woman's closed toe, closed heel textile fabric upper T-strap shoe, with a functional metal side buckle closure, a rubber/plastic outer sole and a fully encircling, 1 inch high foxing band that overlaps the upper. You state and your submitted invoice documents indicate that this shoe is valued at $8.40 per pair. The applicable subheading for the Items #40855 and #55670 will be 6403.59.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers and outer soles of leather, not covering the ankle, except those of turned and welt stitched construction, for women, misses, children and infants. The rate of duty will be 10% ad valorem. For the man's version of Item #40855 (no sample submitted, so we can only presume there is one), your Item #40856, the applicable subheading will be 6403.59.60, HTS, which provides for footwear with uppers and outer soles of leather, not covering the ankle, for men, youths and boys, but not of a type that will be worn by both sexes, i.e., unisex. The rate of duty will be 8.5% ad valorem. The applicable subheading for Item #51253 (canvas T-strap) will be 6404.19.80, HTS, which provides for footwear with predominately textile uppers; in which the outer sole's external surface is predominately rubber and/or plastics; which is not "athletic" footwear; which has neither open toes nor open heels and is not a slip-on; which is valued over $6.50, but not over $12.00 per pair; and which has a foxing-like band. The rate of duty will be $.90 per pair plus 20% 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