The tariff classification of footwear from China

NY I85041 September 10, 2002 CLA-2-64:RR:NC:TA:347 I85041 CATEGORY: Classification TARIFF NO.: 6403.59.15 Ms. Jennifer L. Cirrone The Stride Rite Corp. 191 Spring St., P.O. Box 9191 Lexington, MA 02420-9191 RE: The tariff classification of footwear from China Dear Ms. Cirrone: In your letter dated August 15, 2002 you requested a tariff classification ruling. The submitted sample, identified as Style No. 1088459, is an infant’s size shoe with a leather upper and a leather sole, which does not cover the wearer’s ankle. The shoe, which is also identified as “The Stride Rite Lil Emily T-Strap” has its leather outer sole stitched to its upper by a turn or turned construction method. Based on our examination of the submitted sample, we will presume that a complete, predominately leather upper was stitched to the leather sole wrong side out before the shoe was turned right side out again by hand. We will therefore classify this baby shoe as “turn or turned footwear.” The applicable subheading for this baby shoe, identified as Style No. 1088459 will be 6403.59.15, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with upper’s and outer soles predominately of leather, which is not “sports footwear,” which does not cover the ankle and in which the upper is sewn to the outer sole by means of turned construction. The rate of duty will be 2.5% 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