The tariff classification of footwear from India

NY L80472 November 24, 2004 CLA-2-64:RR:NC:SP:247 L80472 CATEGORY: Classification TARIFF NO.: 6405.90.90 Ms. Jeanne Balice CBI Disributing Corp. Claire’s Accessories 2400 W. Central Road Hoffman Estates, IL 60195 RE: The tariff classification of footwear from India Dear Ms. Balice: In your letter dated November 5, 2004 you requested a tariff classification ruling for two samples of women’s open-back, slip-on shoes. Style VJS-015 (P) is a women’s closed-toe, open-heel slip-on shoe, with an upper external surface area of rubber/plastics material that is decorated with numerous plastic or glass beads, flat plastic sequins and a large plastic gem-like stone sewn-on the front center of the vamp. The shoe has a leather lining and a leather outer sole. You state that this shoe will be valued at $3.95 per pair. The applicable subheading for the shoe identified as Style VJS-015 (P) will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear, other, other. The duty rate will be 12.5% ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the other submitted women’s shoe, identified as “Style CM/L-750.” Your request for a classification ruling should identify the actual material component of the outer sole of this shoe (leather, composition leather, or paperboard) that contacts the ground. In your measurements, exclude the area of the separately applied heel. If the outer sole is of leather or composition leather on this slip-on shoe with a predominately textile material external surface area upper (ESAU), then you must also provide accurate total weight percentage measurements of all the various component materials (i.e., textiles, rubber/plastics, leather, paperboard, other) that are present in this shoe. Also provide a value/price per pair. When this information is available, you may wish to consider resubmission of your request for this item. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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