The tariff classification of footwear from China

NY I80888 May 8, 2002 CLA-2-64:RR:NC:TA:347 I80888 CATEGORY: Classification TARIFF NO.: 6403.99.90 Ms. Patty Kittel Target Customs Brokers, Inc. Import Dept. 1000 Nicollet Mall Minneapolis, MN 55403 RE: The tariff classification of footwear from China Dear Ms. Kittel: In your letter dated April 22, 2002, on behalf of Target Stores Inc., you requested a tariff classification ruling. The submitted half pair sample is identified as Style #G1198A and described by you as a women’s and misses comfortable lightweight active shoe. The shoe has an upper with an external surface area consisting of leather, textile and plastic component materials assembled by stitching, which does not cover the wearer’s ankle. You state in your letter, and based on our visual measurements we agree, that this sandal-like shoe has an upper with a predominately leather external surface. The shoe also has an adjustable textile strap hook-and-loop closure at the instep, an adjustable textile hook-and-loop strap behind the heel and a cemented-on, unit molded rubber/plastic cupsole bottom that overlaps the upper at the sole. The applicable subheading for this women’s/misses shoe, identified as Style #G1198A, 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; and which is for other persons. The rate of duty will be 10% ad valorem. 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