The tariff classification of footwear from Korea

NY D81412 August 28, 1998 CLA-2-64:RR:NC:TA:347 D81412 CATEGORY: Classification TARIFF NO.: 6403.99.60 ; 6403.99.90 Ms. Tonya R. Alford Unit International, Inc. 900 University Blvd. N., Suite 500 Jacksonville, FL 32211 RE: The tariff classification of footwear from Korea Dear Ms. Alford: In your letter dated August 11, 1998, on behalf of Jordon International Marketing, you requested a tariff classification ruling. The submitted sample is a half pair of a low-top athletic type shoe, no style name or number indicated. It has an upper with an external surface designed to look like yellow leopard skin with spots, that your attached fact sheet indicates is of leather. It also has a padded textile tongue and ankle collar, a lace closure and a cemented and stitched-on rubber/plastic cupsole bottom which overlaps the upper. The shoe displays the logo name "Cat Paws" at the top of the tongue. The applicable subheading for this shoe in American men's size 8.5 and larger, will be 6403.99.60, 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, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5% ad valorem. In sizes up to and including American men's size 8, the applicable subheading 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, valued over $2.50 per pair, for other persons. 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