The tariff classification of a shoe from China.

PD E80952 May 7, 1999 CLA-2-64:K:TO:A3:D23 E80952 CATEGORY: Classification TARIFF NO.: 6403.59.6060 Ms. Lorianne Aldinger Import Manager Rite Aid Corporation 30 Hunter Lane Camp Hill, PA 17011 RE: The tariff classification of a shoe from China. Dear Ms. Aldinger: In your letter dated April 13, 1999 your company requested a tariff classification ruling. You included a sample, style number 5PY901H016, and described it as a mens suede scuff. You state that the shoe features a tan or navy suede upper, natural sherpa fleece trim and lining and ice grey suede bottom. The shoe is composed of 70% rubber/plastics, 10% leather and 20% textile materials and will be imported in mensizes 7, 8, 9, 10, 11 and 12. The shoes intended use is for wearing/protection of the foot. The shoe will be purchased FOB Yantian for $2.43. The shoe has an outer sole and upper of leather. The shoes will be imported from China. You ask whether an interim footwear detail sheet is a requirement for importation. Title 19 Code of Federal Regulations Part 141.83, Type of Invoice Required, states that the commercial invoice shall be prepared in the manner customary in the trade, contain the information required by Parts 141.86 through 141.89, and substantiate the statistical information required by Part 141.61(e) to be given on the entry, entry summary, or withdrawal documentation. Consequently, provided the commercial invoice contains a description of the merchandise that includes the additional information required by Part 141.89 for the classification of footwear, an interim footwear detail sheet is not required at importation. The applicable subheading for the shoe will be 6403.59.6060, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear with outer soles of leather; other; other; for men, youths and boys; for men; other. The duty rate will be 8.5% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, John J. Martuge Area Director JFK Airport