The tariff classification of footwear from China

NY H88261 March 5, 2002 CLA-2-64:RR:NC:TA:347 H88261 CATEGORY: Classification TARIFF NO.: 6403.99.90 Ms. Joanna Russell Donna Karan Company 600 Gotham Parkway Carlstadt, NJ 07072 RE: The tariff classification of footwear from China Dear Ms. Russell: In your letter dated February 19, 2002 you requested a tariff classification ruling. The submitted half pair sample, identified as style #23227505-240/40, is a woman’s casual shoe which does not cover the wearer’s ankle. The shoe has a predominately grain leather upper external surface with a stitched-in, non-woven suede-like textile material toe and inside front quarter portion plus a narrow strip of this same material as an overlay at the heel. There is also an adjustable ¾-inch wide, hook-and loop textile strap passing through and around a single metal guide ring and a narrow padded rubber/plastic topline collar. You have provided revised upper external surface area percentage measurements, stating that this shoe has an upper whose external surface area is 53.3% leather, 38% textile and 8.7% rubber/plastics. The shoe also has a cemented on molded rubber/plastic midsole, a rubber/plastic outer sole and is valued at more than $2.50 per pair. The applicable subheading for this shoe, style # 23227505-240/40, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather (excluding accessories or reinforcements) 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. 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division