The tariff classification of footwear from China.

NY J87259 September 5, 2003 CLA-2-64: RR: NC: TA: 347 J87259 CATEGORY: Classification TARIFF NO.: 6403.30.00 Mr. William J. Mahoney Rode & Qualey 55 West 39TH St. New York, NY 10018 RE: The tariff classification of footwear from China. Dear Mr. Mahoney: In your letter dated August 21,2003, on behalf of your client Deckers Outdoor Corporation, you requested a tariff classification ruling. The submitted half pair sample identified as Style “Heidi,” is a woman’s closed-toe, open heel, slip-on shoe. The shoe has a leather upper that is attached to the shoe by tacks that encircle the front toe and side quarters areas and features fluffy textile trim along the topline of the vamp. The shoe also has a wooden platform with an approximate 2 ½-inch heel with a rubber/plastic heel tip, a 3 ¼-inch long heel pad that is affixed to the top surface of the wooded footbed and a rubber/plastic outsole. Since this heel pad does not extend the length of the entire foot, it does not constitute an “inner sole” for purposes of subheading 6403.30 of the tariff schedule. The applicable subheading for Style “Heidi,” will be 6403.30.00, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, made on a base or platform of wood, not having an inner sole or a protective metal toe-cap. The rate of duty will be Free. We are returning the sample as 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