The tariff classification of footwear from China and/or Taiwan

PD C82960 January 12, 1998 CLA-2-64:FO:CM:NP:POR:CO:D24:C82960 CATEGORY: Classification TARIFF NO.: 6404.19.35 David A. Eisen Siegel, Mandell & Davidson, P. C. Counselors at Law One Astor Plaza 1515 Broadway 43rd Floor New York, NY 10036-8901 RE: The tariff classification of footwear from China and/or Taiwan Dear Mr. Eisen: In your letter dated December 31, 1997 you requested a tariff classification ruling on behalf of your client, Avon Products, Inc. The sample provided, described as item # PP 165973, "Crochet Shoe", is a women's open-heeled, sling-back style casual shoe, with plastic sole and cotton canvas upper, closed with a rear heel strap and buckle. The subheading for the shoe will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials; other than sports footwear and the like; other than footwear with uppers of over 50% leather; other than protective footwear; footwear of the slip-on type; of greater than 10% by weight of rubber or plastics. The rate of duty will be 37.5%. 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. Sincerely, Lewellyn Robison Port Director Portland, Oregon