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NY 887468

July 12, 1993

CLA-2-64:S:N:N8: 347-JG 887468


TARIFF NO.: 6403.99.90

Mr. Michael R. Spano
Michael R. Spano & Co., Inc.
190 Mckee Street
Floral Park, NY 11001

RE: The tariff classification of footwear from Taiwan.

Dear Mr. Spano:

In your letter dated June 16, 1993, on behalf of Pentland USA Inc., you requested a tariff classification ruling.

Style SW0639 is a woman's casual high-heel platform shoe with a leather upper and a rubber/plastic sole. It has a plastic toe piece, eyelet lace closure, and textile tape trim on the edges.

The applicable subheading for the this shoe, assuming the value is over $2.50 a pair, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, not covering the ankle, for other persons, valued over $2.50 a pair. The duty rate will be 10 percent ad valorem.

Your inquiry does not provide enough information for us to give classification ruling on items 2 and 3. Your request for a classification ruling should include a sample of each prospective style.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

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.


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