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NY C87120

May 11, 1998

CLA-2-64:RR:NC:TP:347 C87120


TARIFF NO.: 6403.91.90

Mr. Barry Campbell
The Topline Corporation
3650 131st. Ave. S.E., Ste. 150
Bellevue, WA 98006

RE: The tariff classification of a leather shoe from China.

Dear Mr. Campbell:

In your letter dated April 20, 1998, you requested a tariff classification ruling for a leather women and misses shoe.

You have submitted a sample of what you state is a shoe for women and misses, pattern #Y60941, which covers the ankle. You state that the upper is a combination of cow leather and nylon mesh, with PVC trim, and a rubber molded outer sole. The leather and PVC components overlay the nylon mesh material. You state that the external surface area of the upper (ESAU) is made up of 76% leather, 23.3% nylon mesh, and 2.7% PVC trim. In your measurements, you have correctly included the leather eyestay as upper material since it contributes structural support to the upper.

The applicable subheading for the shoe will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber soles, covering the ankle, for other persons. 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.


Robert B. Swierupski

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