The tariff classification of a woman’s leather shoe from Italy.

NY G87393 March 2, 2001 CLA-2-64:RR:NC:TP:347 G87393 CATEGORY: Classification TARIFF NO.: 6403.59.90 Mr. John Imbrogulio Nordstrom, Inc. Customs Compliance Department 1617 Sixth Avenue, Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of a woman’s leather shoe from Italy. Dear Mr. Imbrogulio: In your letter dated February 13, 2001, you requested a tariff classification ruling. You have submitted a sample of a woman’s slip-on shoe with a closed toe and an open heel, style “Kelly-LEA,” which you state has an upper made up of calf leather and an outer sole made of leather with two rubber/plastic strips, each measuring about 1 ½ inches by ½ inch, applied to the surface of the outer sole at the ball of the foot. You state that these rubber strips are designed primarily for aesthetics, and that they are primarily what are in contact with the ground when walking. This office is of the opinion that both the leather and the rubber material featured on the outer sole of the shoe are in contact with the ground. In this regard, for purposes of Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), Note 4(b), the constituent material of the outer sole having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments, is the leather material. The applicable subheading for style “Kelly-LEA” will be 6403.59.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and leather outer soles, not covering the ankle, for other persons. The rate of duty will be 10% 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 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division