The tariff classification of women’s leather shoes from China.

NY E86179 September 23, 1999 CLA-2-64:RR:NC:TP:347 E86179 CATEGORY: Classification TARIFF NO.: 6403.99.90, 6404.19.35 Mr. Glen Stoff Amerind Footwear Inc. 3206 Benjamin Road Oceanside, N.Y. 11752 RE: The tariff classification of women’s leather shoes from China. Dear Mr. Stoff: In your letter dated August 16, 1999, you requested a tariff classification ruling. You have submitted samples for six styles of women’s open toe/open heel shoes. Styles #L1519, L1534, L1531, L1526, and L1522. All six styles feature uppers made of both leather and textile material and rubber/plastic outer soles. You state that the greatest external surface area of the upper (ESAU) for all six styles is made up of leather. For the purposes of this ruling, we will assume that your statement is correct, however, measurements of the external surface area of the upper may be subject to verification at the port of entry at the time of importation. You also state that all six styles are valued over $2.50 per pair. The applicable subheading for styles #L1519, L1534, L1531, L1526, and L1522 will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for other persons, valued over $2.50 per pair. The rate of duty will be 10% ad valorem. Style #L1510 is a woman’s open toe/open heel shoe with a textile upper and rubber/plastic outer sole. The applicable subheading for style #L1510 will be 6404.19.35, HTS, which provides for footwear with predominately textile uppers and plastic and/or rubber soles, footwear with open toes or open heels, which does not have a foxing or foxing-like band applied or molded at the sole and overlapping the upper, which is more than 10 percent by weight of rubber or plastics. The rate of duty will be 37.5% 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division