The tariff classification of leather welt footwear with steel toe-cap from China.

NY F80819 January 13, 2000 CLA-2-64:RR:NC:TP:347 F80819 CATEGORY: Classification TARIFF NO.: 6403.40.30 Ms. Bernice Rudd Wal-Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of leather welt footwear with steel toe-cap from China. Dear Ms. Rudd: In your letter dated December 21, 1999, you requested a tariff classification ruling. You have submitted a sample of what you state is a man’s shoe, pattern #S1022PL4-1. You state the upper is made of leather, with a rubber/plastic outer sole. This shoe also features a steel toe and is considered to be of “welt” construction for tariff purposes. The applicable subheading for the shoe will be 6403.40.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, other footwear incorporating a protective metal toe-cap, welt footwear, other. The rate of duty will be 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