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NY F80999

December 28, 1999

CLA-2-64:RR:NC:TP:347 F80999


TARIFF NO.: 6403.59.90

Ms. Rebecca Cheung
Ann Taylor, Inc.
1372 Broadway
6th floor
New York, NY 10018

RE: The tariff classification of a woman’s leather shoe from Italy.

Dear Ms. Cheung:

In your letter dated December 10, 1999, you requested a tariff classification ruling.

You have submitted a sample of a ladies open toe/open heel shoe, style “Gypsy,” #34-29026. The upper features two bands across the instep made from leather with four buckles threaded through on each band. These non-functional buckles are trimmed with plastic beads at the borders. The upper of this shoe is leather and we consider the buckles to be accessories/reinforcements. The outer sole is made of leather.

The applicable subheading for the shoe will be 6403.59.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and leather soles, not covering the ankle, for other. 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.


Robert B. Swierupski

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