The tariff classification of footwear from China.

NY K82977 February 20, 2004 CLA-2-64:RR:NC:SP:247 K82977 CATEGORY: Classification TARIFF NO.: 6403.99.60 ; 6403.99.90 Ms. Linda Broadford Ralph Lauren 1895 J. W. Foster Blvd. Canton, MA 02021 RE: The tariff classification of footwear from China. Dear Ms. Broadford: In your letter dated January 30, 2004 you requested a tariff classification ruling. The submitted two half pair samples are both soft leather upper, rubber/plastic soled leisure-type casual shoes with lace closures. The two shoe styles, which do not cover the wearer’s ankle, are identified as “Item #AAM17871, AAW14641, Avant”, with a dark gray suede/grain leather upper and “Item #AAM17882, AAW14657, Delancy”, with a light gray and red suede leather upper. You state that both these shoes come in men and women’s versions/sizes and are being marketed for everyday use in walking. The applicable subheading for both these shoes styles, which you identify by Item #AAM17871, AAW14641, Avant and Item #AAM17882, AAW14657, Delancy, for men, will be 6403.99.60, 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 does not cover the ankle; for men, youths and boys. The rate of duty will be 8.5% ad valorem. The applicable subheading will for both these same two shoe styles, comparably made in sizes for women, will be 6403.99.90, HTS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued over $2.50 per pair; for other persons. The rate of duty will be 10% ad valorem. We are returning the two samples as you requested. 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division