The tariff classification of footwear from Brazil

NY J82918 April 15, 2003 CLA-2-64:RR:NC:TA:347 J82918 CATEGORY: Classification TARIFF NO.: 6404.19.90 Ms. Melissa Weiss Barthco International, Inc. 721 Chestnut St. Philadelphia, PA 19106 RE: The tariff classification of footwear from Brazil Dear Ms. Weiss: In your letter dated March 7, 2003 but received by this office on April 1, 2003, on behalf of your client Nine West, Inc., you requested a tariff classification ruling. The submitted footwear item, style name “Maxine,” is as you state a woman’s fashion boot with a folded cuffable textile sock top upper that has an external surface area of both knit fabric textile material and leather, and features a side zipper closure. You have provided an independent laboratory report that found that the external surface area of the upper is 51.97% textile and 48.03% leather. Based on the submitted lab report findings, this boot has a predominately textile material upper. The boot also has a rubber/plastic outer sole. In a follow-up telephone conversation with this office, you stated that this boot would be valued at over $12.00 per pair. The applicable subheading for this fashion boot, style name “Maxine” will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer soles external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which is not a slip-on; and which is valued over $12 per pair. The rate of duty will be 9% 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