The tariff classification of footwear from Mexico

NY F88844 June 28, 2000 CLA-2-64:RR:NC:TA:347 F88844 CATEGORY: Classification TARIFF NO.: 6403.59.90 ; 6403.99.90 Mr. Scott Harris Revolution, Inc. 1876 John’s Drive Glenview, IL 60025 RE: The tariff classification of footwear from Mexico Dear Mr. Harris: In your letter dated June 13, 2000 you requested a tariff classification ruling. You have submitted two half pair shoes for classification. The first sample, “Style #1103 in Tan”, is a woman’s closed-toe, closed-heel shoe with a side buckle strap closure at the instep. This tan color dress shoe, which you state is a “Character Dance Shoe”, has a leather upper, a rubber/plastic outer sole and a 2-inch high heel. You also state that this same shoe is made in a black color version identified as “Style #1101 in Black” and that both versions of this shoe will be valued at over $2.50 per pair. We note that differences in color only, will not change the classification of this shoe and as long as all other material and construction features are identical, both your Style number 1103 and 1101 shoe will be classified under the same tariff subheading. However, these same shoes with metal tap dancing plates permanently attached to their outer soles will not be considered identical in construction, and their classification will depend on the material composition of their outer soles in contact with the ground. If you propose to import these shoes with outer soles that are partially of metal, then we suggest that you provide actual samples of those shoes for a separate binding ruling determination. The second submitted sample, identified as “Style #903”, is a moccasin-type dance shoe, which you state is a woman’s “Lyrical Split Sole Dance Shoe” that you also refer to as a “Ghillie”. The shoe has leather uppers and a leather outer sole, with two additional large circle shaped pieces of suede leather sewn onto the sole toward the front and under the heel. It also has a six-eyelet lace up instep closure. The applicable subheading for the woman’s shoe, identified above as Style #1103 in tan color and as Style #1101 in black color, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for other persons. The general rate of duty will be 10% ad valorem. The applicable subheading for the woman’s “Split Sole Dance Shoe”, identified as Style #903, will be 6403.59.90, HTS, which provides for footwear, with uppers of leather and outer soles of leather; which is not “sports footwear”; which does not cover the ankle; which is not of turned or welt stitched construction; for other persons. The general rate of duty will be 10% ad valorem. We are returning the samples as you requested. 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