The tariff classification of footwear from China.

NY A85514 August 14, 1996 CLA-2-64:R:N3:347 A85514 CATEGORY: Classification TARIFF NO.: 6403.99.90 Ms. Jane A. Sheridan Pagoda 1950 Craig Road St. Louis, Missouri 63146 RE: The tariff classification of footwear from China. Dear Ms. Sheridan: In your letter dated July 10, 1996 you requested a classification ruling for two styles of women's footwear. You describe Pattern Chorus-4 as a women's closed toe, open heel, evening shoe with a pig suede leather upper and a rubber sole. You state that the leather has translucent sequins, which come on a paper, heat sealed onto the pig suede upper. Examination of the sample submitted reveals that the shoe does not have an open heel. The external surface area of the upper of this shoe is leather. Pattern Faith-4 is described as a women's closed toe, open heel, evening flat with a pig suede leather upper and a rubber sole. You state that the leather has a hounds tooth print that is silk screened onto the pig suede leather. Examination of the sample submitted also reveals that the shoe does not have an open heel. For purposes of this ruling it is assumed that the value of both styles is over $2.50/pair. The applicable subheading for both styles will be 6403.99.90 (HTS) which provides for footwear with outer soles of rubber, plastic, leather or composition leather and uppers of leather, other, for other persons, valued over $2.50/pair. The rate of duty will be 10 percent 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 this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division