The tariff classification of footwear from China

NY I89909 February 3, 2003 CLA-2-64:RR:NC:TA:347 I89909 CATEGORY: Classification TARIFF NO.: 6403.99.90 Ms. Jennifer L. Cirrone The Stride Rite Corporation 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 January 24, 2003 you requested a tariff classification ruling. The half pair sample shoe submitted you state is the “Tommy Women’s Carley Thong” and is identified as Style #TW01008. This slip-on, open-toe, open-heel sandal-type shoe has an upper consisting of both leather and textile material external surface area component parts. The shoe has a predominately leather upper that features a triangular shaped leather vamp and leather toe thong portion sewn to three ½-inch wide textile straps located on both the inside and the outside of the vamp and lasted under the insole. You have provided an independent lab report stating that the external surface area of the upper is 52.16% leather and 47.84% textile. The shoe has a molded rubber/plastic bottom. In your letter you state that the submitted sample shoe also represents Style #’s TW00751, TW00752, TW00918 and TW00919, which you affirm are all of identical materials and construction and only differ by color. Additionally, you state that all the shoes will be valued at over $6 per pair. Therefore, the applicable subheading for the five shoes, identified as the “Tommy Women’s Carley Thong”, Style #’s TW01008, TW00751, TW0752, TW0918 and TW00919 will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued over $2.50 per pair; for women. The rate of duty will be 10% ad valorem. We are returning the sample 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