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NY G82762

November 6, 2000

CLA-2-64:RR:NC:TP:347 G82762


TARIFF NO.: 6403.99.90

Mr. Jeffrey A. Meeks
Meeks & Sheppard
1735 Post Road
Suite 4
Fairfield, CT 06430

RE: The tariff classification of leather footwear from Italy.

Dear Mr. Meeks:

In your letter dated September 29, 2000,written on behalf of your client, Florida Shoe Import Inc., you requested a tariff classification ruling.

You have submitted a sample of what you state is a woman’s slip-on shoe with an upper made of both leather and felt material, and a rubber/plastic outer sole, style #7274. You state that the external surface area of the upper (ESAU) consists of 55.29% leather and 44.71% felt. For the purposes of this ruling, we will assume these measurements to be correct, however, they may be subject to verification at the port of entry at the time of importation. You state the shoes are valued over $2.50 per pair.

The applicable subheading for style #7274 will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for other persons, valued over $2.50 per pair. 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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