The tariff classification of leather footwear from China.

NY G87697 March 20, 2001 CLA-2-64:RR:NC:TP:347 G87697 CATEGORY: Classification TARIFF NO.: 6403.40.60 Ms. Brooke Knight Kuehne & Nagel, Inc. Salt Lake City Branch 2009 South 4130 West Unit B Salt Lake City, UT 84104 RE: The tariff classification of leather footwear from China. Dear Ms. Knight: In your letter dated February 23, 2001, written on behalf of your client, Redwing Shoes, you requested a tariff classification ruling. You have submitted a pair of what you state are “Men’s Black Mid-High Composite Toe” shoes, #5461, with leather uppers and rubber/plastic outer soles, and made of non-welt construction. The shoes have closed toes and heels, lace-tie closures and steel toe-caps. The applicable subheading for the shoes, #5461 will be 6403.40.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers of leather and outer soles of rubber/plastics, other than “sports footwear,” which incorporates a protective metal toe-cap, which is not of welt construction. The rate of duty will be 8.5% 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