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NY 847693

CLA-2-64:S:N:N3-D:347-T 847693


TARIFF NO.: 6403.99.90

Mr. Ike Matitia
International Seaway Trading Corp.
6680 Beta Drive
Mayfield Village, Ohio 44143

RE: The tariff classification of a woman's casual shoe from Italy.

Dear Mr. Matitia:

In your letter dated November 29, 1989, you requested a tariff classification ruling.

The submitted sample, style #97812, is a woman's casual shoe with black suede leather uppers, a three eyelet front lace closure and a stitched and cemented-on unit molded rubber outsole.

In your letter, you state that you believe this shoe should be classified under subheading 6403.59.15, Harmonized Tariff Schedule of the United States (HTS), which provides for leather footwear of "turn or turned construction". We do not agree. The sample shoe which you have submitted lacks a leather outer sole and therefore cannot be considered classifiable under an HTS subheading which is clearly limited to include only footwear "with outer soles of leather".

The applicable subheading for this shoe, style #97812 will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately leather; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; in which the top of the upper is below the top of the ankle; in which the sole is attached to the upper by a means other than welt stitched construction; which is worn by women; and which is valued, we assume, over $2.50 per pair. The rate of duty will be 10 percent ad valorem. The rate of duty will remain the same during 1990.

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.


Jean F. Maguire
Area Director

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