The tariff classification of footwear from China

NY E86408 September 20, 1999 CLA-2-64:RR:NC:TA:347 E86408 CATEGORY: Classification TARIFF NO.: 6403.99.90 Mr. Kelly Spivey Globe Express Services PO Box 19407 Charlotte, NC 28219-9407 RE: The tariff classification of footwear from China Dear Mr. Spivey: In your letter dated August 25, 1999, on behalf of Easy Street Sales Corp., you requested a tariff classification ruling. The submitted sample, style MS# 24 “Sassy”, is a woman’s open heel, slip-on dress shoe. The shoe has an upper consisting of both leather and stretch knit textile material component parts, with the leather toe portion, the leather outside panel and the leather heel strap accounting for the predominant external surface area material of the upper. The shoe also has a 1-1/2 inch heel and a rubber/plastic outer sole. The applicable subheading for the woman’s shoe, style MS# 24 “Sassy”, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather and outer sole’s of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which , we presume, is valued over $2.50 per pair; and which is for women, misses, children or infants. The duty rate will be 10% ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the woman’s shoe, identified as style MS# 23 “Delight”. Your request for a classification ruling should include accurate external surface area percentage measurements of the textile mesh material and the plastic material upper component parts of this shoe. We note that you have already provided a weight breakdown percentage, indicating that this shoe is over 50% by weight of textile, rubber and plastics, and over 10% by weight of rubber and plastics. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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