The tariff classification of footwear from China

NY K82552 February 4, 2004 CLA-2-64:RR:NC:SP:247 K82552 CATEGORY: Classification TARIFF NO.: 6403.99.90 Ms. Sheri L. Breit Steven Buscemi Customs Brokerage P.O. Box 88065 Los Angeles, CA 90009 RE: The tariff classification of footwear from China Dear Ms. Breit: In your letter dated January 13, 2004, on behalf of your client Baby Lulu, you requested a tariff classification ruling. The submitted half pair sample identified as “Article No. WL-3486” is a girl’s closed-toe, closed-heel casual shoe that does not cover the wearer’s ankle. The shoe has an upper with an external surface area consisting of both textile fabric and leather material components. You state in your letter that the upper of this child’s shoe is 53% leather and 47% man-made fibers (textile materials) and based on your measurements, we will presume that the shoe has a predominately leather external surface area upper (ESAU). The shoe also has a unit molded rubber/plastic cupsole bottom that overlaps the upper at the sole and a leather hook-and-loop ankle strap closure. The applicable subheading for this children’s (girl’s) shoe 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, we presume, over $2.50 per pair; 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