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NY A89324

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November 22, 1996

CLA-2-64:K:TC:C9:D23 A89324

CATEGORY: CLASSIFICATION

TARIFF NOS: 6403.59.9045; 6403.99.9065

Ms. Judy Kearney
Network Brokers International, Inc.
Airport Industrial Office Park, Building C-1D 145th Avenue & Hook Creek Blvd.
Valley Stream, NY 11581

RE: The tariff classification of five shoes from Spain.

Dear Ms. Kearney:

In your letter dated November 5, 1996 your company requested a tariff classification ruling on behalf of your client, European Step, Inc.

You included five photographs. Styles Texas/3651MAR, California/3593SAB, New Mexico/3582SAB, Vermont/3581SAB are described as women's shoes with outer soles of rubber and uppers of leather. Style Florida/3714NUS is described as a woman's shoe with an outer sole and upper of leather. The shoes will be imported from Spain.

The applicable subheading for styles Texas, California, New Mexico and Vermont will be 6403.99.9065, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; other; other; other; for other persons; valued over $2.50/pair; other; other; for women; other. The duty rate will be 10% ad valorem.

The applicable subheading for style Florida will be 6403.59.9045, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear with outer soles of leather; other; other; for other persons; for women; other. The duty rate will be 10% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations.

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.

Sincerely,

Thomas Mattina

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See also:

• Tariff No.: 6403.59.90 - Footwear w/outer soles and uppers of leather, not cov. ankle, n/welt, for persons other than men, youths and boys
• Tariff No.: 6403.99.90 - Footwear w/outer soles of rubber/plastics/comp. leather & uppers of leather, n/cov. ankle, for women/child./infants, val. over $2.50/pair