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NY F83573

March 3, 2000

CLA-2-64:RR:NC:TA:347 F83573


TARIFF NO.: 6403.59.15

Mr. Roy Ross
Elan-Polo, Inc.
1699 S. Hanley Road
St. Louis, MO 63144

RE: The tariff classification of footwear from China

Dear Mr. Ross:

In your letter dated February 17, 2000 you requested a tariff classification ruling.

The submitted three half pair samples are all identical looking, below the ankle height, slip-on type shoes of differing sizes, which you identify with style numbers FB971Y-9-Youth, FB971W-9-Women, FB971M-9-Men. The shoes all have soft, flexible stitched together uppers with external surface areas consisting of both textile and suede leather material components. You have provided a separate external surface area percentage measurement for each style shoe, indicating that leather accounts for more than 50% of each upper’s external surface. Specifically, you state that the upper surface area of the “Youth” size shoe is 55.2% leather, the “Women” size is 56.3% leather and the “Men” size is 58.1% leather. The accuracy of these surface area measurements will be subject to verification at the time of actual importation by Customs at the ports of entry. The shoes also have soft suede leather outer soles, which you state, have been stitched to the uppers by the method known as stitch and turn construction. Based on our examination of the submitted samples, we will presume that a complete, predominately leather upper was actually stitched to the leather sole wrong side out before the shoe was turned right side out again by hand. We will, therefore, classify these shoes as “turn or turned footwear.”

The applicable subheading for the shoe described above, will be 6403.59.15, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with upper’s and outer soles predominately of leather; which is not “sports footwear”; which does not cover the ankle; and in which the upper is sewn to the outer sole by means of turned construction. The rate of duty will be 2.5% 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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