The tariff classification of footwear from Brazil

NY K86158 June 4, 2004 CLA-2-64:RR:NC:SP:247 K86158 CATEGORY: Classification TARIFF NO.: 6404.19.90 Ms. Melissa Fox Barthco International, Inc. 721 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of footwear from Brazil Dear Ms. Fox: In your letter dated May 18, 2004, on behalf of Nine West, Inc., you requested a tariff classification ruling. The submitted half pair sample, that you identify as style “NW-Parlor2”, is a women’s closed toe, closed heel fashion shoe with a 3-inch high heel. The shoe has an upper consisting mostly of a textile material external surface area (ESAU) and it also has a band of shiny black patent leather or plastic material around the toe area and also behind and around the heel. Additionally, it has a thin instep strap of patent leather/plastic with a metal buckle closure and a cemented-on rubber/plastic outer sole. The shoe will be valued over $15 per pair. The applicable subheading for the shoe identified as style NW-Parlor2 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