The tariff classification of footwear from China

NY I80088 April 12, 2002 CLA-2-64:RR:NC:TA:347 I80088 CATEGORY: Classification TARIFF NO.: 6403.99.90 Mr. R. Patrick Doyle The Stride Rite Corporation 191 Spring St. P.O. Box 9191 Lexington, MA 02420-9191 RE: The tariff classification of footwear from China Dear Mr. Doyle: In your letter dated March 29, 2002 you requested a tariff classification ruling. The submitted samples are two half pairs of shoes for children (girls), identified as Style #93/5/336-339 “Marissa T-Strap” and Style # 93/7/69-75 “Jessy Girl’s School.” Both shoes have leather uppers, strap closures across the instep, do not cover the wearer’s ankle and have rubber/plastic bottoms. The applicable subheading for the two children’s (girls) shoes described above 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, we presume, over $2.50 per pair; for other persons. The rate of duty will be 10% ad valorem. We are returning the samples 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