The tariff classification of footwear from China

NY H80454 May 11, 2001 CLA-2-64:RR:NC:TA:347 H80454 CATEGORY: Classification TARIFF NO.: 6403.91.90 Mr. Dennis Awana Inter-Orient Services 1455 Monterey Pass Road Suite #205 Monterey Park, CA 91754 RE: The tariff classification of footwear from China Dear Mr. Awana: In your letter dated April 24, 2001, on behalf of San Star Shoes Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as “Style #0028C,” is a child’s (size 13) athletic type shoe, which covers the ankle. It has sewn together leather upper, a padded textile tongue, a lace closure, a plastic pull-up tab at the back and a cemented-on unit molded rubber/plastic bottom which overlaps the upper at the sole. This shoe is the type of footwear that is commonly worn by both sexes. The applicable subheading for this shoe, identified as “Style #0028C,” will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which covers 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