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NY A89916

December 16, 1996

CLA-2-64:RR:NC:TP:347 A89916


TARIFF NO.: 6403.99.90

Ms. Jane A. Sheridan
8300 Maryland Avenue
St. Louis, Missouri, 63105

RE: The tariff classification of a shoe from Brazil

Dear Ms. Sheridan:

In your letter dated December 3, 1996, you requested a tariff classification ruling.

The shoe submitted is a woman's pump which you state is constructed with a goat leather upper and a rubber outer sole. You state that the goat leather has been coated with a solvent based lacquer which renders the leather smooth and shiny.

The applicable subheading for the shoe will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for other persons, valued over $2.50 a pair. 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 212-466-5890.


Roger J. Silvestri

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