The tariff classification of footwear from China

NY I80089 April 12, 2002 CLA-2-64:RR:NC:TA:347 I80089 CATEGORY: Classification TARIFF NO.: 6403.91.90 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 two half pair samples are both above the ankle type shoes for children/toddlers, identified as Style #93/3/52-58 “Jefferson Plain Toe Boot” and Style #93/5/352-355 “Mateo Plain Toe Boot H&L.” Your letter also requests that we provide a classification ruling for a third shoe that you identify as Style #93/3/44-50 “Johnson Plain Toe Boot H&L” which you state is represented by and is constructed just like the submitted sample “Mateo”, but differing in color. All three of these over the ankle height shoes have predominately leather uppers, styles “Mateo and Johnson” have hook-and-loop instep closures, while the submitted style “Jefferson” has a metal D-ring eyelet type lace closure and we note that all three styles also have unit molded rubber/plastic bottoms. The applicable subheading for all three shoes described and identified by style numbers above will be 6403.91.90, 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 covers the ankle; 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