The tariff classification of footwear from China

NY H89754 April 15, 2002 CLA-2-64:RR:NC:TA:347 H89754 CATEGORY: Classification TARIFF NO.: 6403.99.20 Mr. Tim Byler Norman Kreiger, Inc. 5761 West Imperial Highway Los Angeles, CA 90045 RE: The tariff classification of footwear from China Dear Mr. Byler: In your letter dated March 25, 2002, on behalf of Glory Chen International Corp., you requested a tariff classification ruling. You have submitted four half pairs of women’s high heeled fashion shoes, three with textile uppers and leather soles (Styles Ocava, Pilibo and Ornella) and one with a leather upper and a rubber/plastic outer sole (Style Piran). Style Piran-GIB/313 – A woman’s open-toe, open-heel slip-on fashion shoe with a T-strap configured leather upper, a wood platform midsole with a leather-faced insole and rubber/plastic outer sole. The shoe also has metal tassel-like decorative accessories sewn onto the leather upper at the instep and a 4-inch high wood heel with a rubber/plastic heel lift. The applicable subheading for this shoe, identified “Style Piran-GIB/313,” will be 6403.99.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; and which is made on a base or platform of wood. The duty rate will be 8% ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the three other submitted shoes, identified as Style Ocava-GIB/258, Style Pilibo-GIB/039H and Style Ornella-GIB/260. Your request for a classification ruling should include a breakdown of component materials by weight. We suggest that you obtain accurate percentage component material breakdowns by weight (lab measurements) for these three submitted women’s shoes with mostly textile material external surface uppers and leather outer soles. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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