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March 1, 1999

CLA-2-64:RR:NC:TA:347 D87855

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.90

Mr. William P. Klauer
Alto Customhouse Brokers
145-03 156 Street
Jamaica, NY 11434

RE: The tariff classification of footwear from China

Dear Mr. Klauer:

In your letter received February 16, 1999, on behalf of Ipanema Shoe, you requested a tariff classification ruling.

The submitted sample, no style number indicated, is a womanÂ’s below the ankle, slip-on shoe, with a leather upper and a cemented-on, approximately one inch thick, molded rubber/plastic bottom. The shoe has an elasticized strap across the vamp.

The applicable subheading for this shoe will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with predominately leather uppers and plastic and/or rubber outer soles, not covering the ankle, valued, we presume, over $2.50 per pair, 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 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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