The tariff classification of footwear from China.

NY H88384 March 7, 2002 CLA-2-64: RR:NC:TA: 347 H88384 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 28, 2002, you requested a tariff classification ruling. The submitted half pair sample identified by you as Style # K223432-Louise is a woman’s athletic-type shoe that does not cover the ankle. The shoe has a predominately leather upper external surface, which based on your external surface measurements, has been found to be 54.71% leather and 45.28% textile. The shoe has lace tie closure, a padded tongue and cemented-on rubber/plastic outer sole. The outer sole overlaps the upper by approximately 1-1/2 inches at the heel region and again by approximately 1-1/2 inches on outside quarter of the shoe. This small amount of overlap does not constitute a foxing like band. The applicable subheading for this woman’s shoe identified as Style # K223432-Louise 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division