The tariff classification of footwear from China

NY G81672 October 13, 2000 CLA-2-64:RR:NC:TA:347 G81672 CATEGORY: Classification TARIFF NO.: 6403.99.9065 Ms. Jenny Davenport Wal Mart Stores, Inc. 702 SW 8th St. Bentonville, AR 72716-8023 RE: The tariff classification of footwear from China Dear Ms. Davenport: In your letter received September 19, 2000 you requested a tariff classification ruling. The submitted half pair sample is an open heeled slip-on shoe, identified as Style #6522, which you describe as your women’s “No Boundaries Phoenix” shoe in sizes 5.5-11. The shoe has a stitched together upper with an external surface area consisting of a mesh textile material instep/throat, a leather front toe portion and lasted under leather side panels which have been stitched on top to a narrow band-like plastic surface material and to four pairs of plastic mock eyelet stays. There is also a small rectangular plastic logo label stitched at the top of the instep, which we will consider as an accessory/reinforcement and exclude from the upper’s external surface area material measurements. You have provided external surface area percentage measurement indicating that this shoe’s upper is 57.3% leather and 42.7% textile materials (excluding all accessories and reinforcements). The shoe also has a molded rubber/plastic bottom which overlaps the upper at the sole. You state that the shoe will be valued at $7.15 per pair. The applicable subheading for this shoe, identified as Style #6522, “Ladies No Boundaries Phoenix” will be 6403.99.9065, 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 is valued over $2.50 per pair; and which is for women. The rate of duty will be 10% ad valorem. We are returning the sample 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