The tariff classification of footwear from China

NY H82222 June 11, 2001 CLA-2-64:RR:NC:TA:347 H82222 CATEGORY: Classification TARIFF NO.: 6403.99.90 Ms. Elizabeth Rizzo Donna Karan Company 555 Gotham Parkway Carlstadt, NJ 07072 RE: The tariff classification of footwear from China Dear Ms. Rizzo: In your letter dated April 27, 2001 you requested a tariff classification ruling for a submitted sample of an infant’s shoe, identified as Style #46317012C “Torro Crib.” New York ruling number NY H80448 was subsequently issued on May 24, 2001. You have now informed this office that at the time an incorrect sample shoe was forwarded by you to this office and that you now wish to have that ruling amended. This revised ruling letter is being issued in response to your letter dated June 6, 2001 and will be based on the new and now deemed correct sample of the infant’s shoe identified as “Style 46317012C, Torro Crib.” The submitted sample, Style #46317012C, “Torro Crib,” is an infant’s shoe that does not cover the ankle and has a five eyelet lace closure. It has an upper with an external surface area consisting of stitched together leather, plastic and textile materials. You have provided a breakdown by percentages of the upper surface area materials, stating that they are 56.7% leather, 39.9% rubber/plastics and 3.4% textile materials. Based on your upper external surface area percentage figures, this shoe has an upper that is predominately leather. The shoe also has a sewn-on rubber plastic outer sole. You state that this shoe is valued at $4.50 per pair. The applicable subheading for this infant’s shoe, identified as Style #46317012C, “Torro Crib” 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; which is valued over $2.50 per pair; for other persons. 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