The tariff classification of footwear from China

NY F86934 May 15, 2000 CLA-2-64:RR:NC:TA:347 F86934 CATEGORY: Classification TARIFF NO.: 6403.99.90 Mr. R. Thompson W.J. Byrnes & Co. of Los Angeles, Inc. 500 N. Nash Street El Segundo, CA 90245 RE: The tariff classification of footwear from China Dear Mr. Thompson: In your letter dated May 3, 2000, on behalf of your client, Vans, Inc., you requested a tariff classification ruling. The submitted half pair sample is a below-the-ankle height women’s slip-on shoe, identified as style name “Sustain” and as” Shoe Code: EG-285”. The shoe has an upper with an external surface area consisting of stitched together textile fabric and leather component parts. By visual examination, and from the listed construction specifications you have supplied, we are able to determine that leather is the predominant external surface area upper material of this shoe. The shoe also has a cemented-on, molded rubber/plastic bottom, which overlaps the upper. You indicate that the shoe will be valued at over $9.00 per pair. The applicable subheading for this shoe, style name “Sustain” and identified as “Shoe Code: EG-285”, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued over $2.50 per pair; and which is for women. 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division