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NY E80954

May 10, 1999

CLA-2-64:K:TO:A3:D23 E80954


TARIFF NO.: 6403.99.9065

Ms. Lorianne Aldinger
Import Manager
Rite Aid Corporation
30 Hunter Lane
Camp Hill, PA 17011

RE: The tariff classification of a shoe from China.

Dear Ms. Aldinger:

In your letter dated April 13, 1999 your company requested a tariff classification ruling.

You included a sample, style number 5PY811H162, and described it as a womans suede clog. You state that the shoe features a tan or burgundy suede upper with a nylon braid, natural or burgundy boa lining and a matching hard sole bottom. The shoe is composed of 70% rubber/plastics, 15% leather and 15% textile materials and will be imported in womens sizes 5, 6, 7, 8, 9 and 10. The shoes intended use is for wearing/protection of the foot. The shoe will be purchased FOB Yantian for $3.78. The shoe has an outer sole of rubber/plastics and an upper of leather. The shoes will be imported from China. You ask whether an interim footwear detail sheet is a requirement for importation.

Title 19 Code of Federal Regulations Part 141.83, Type of Invoice Required, states that the commercial invoice shall be prepared in the manner customary in the trade, contain the information required by Parts 141.86 through 141.89, and substantiate the statistical information required by Part 141.61(e) to be given on the entry, entry summary, or withdrawal documentation. Consequently, provided the commercial invoice contains a description of the merchandise that includes the additional information required by Part 141.89 for the classification of footwear, an interim footwear detail sheet is not required at importation.

The applicable subheading for the shoe 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.

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.


John J. Martuge

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