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NY G89696

April 30, 2001

CLA-2-64:G23 G89696


TARIFF NO.: 6403.99.40

Mr. John deBoer
Classification Specialist
Wal-Mart Stores, Inc.
702 SW 8th Street
Bentonville, AR 72716-0410

RE: The tariff classification of a welt shoe from China.

Dear Mr. deBoer:

In your letter dated April 18,2001, you requested a tariff classification ruling on a casual leather shoe from China.

You provided samples of style number TCJ-9990, a casual shoe with an upper chiefly of leather and an outer sole of rubber. It is a pull-on shoe with elasticized gores for easy fit. It does not cover the ankle. The upper is attached to the sole by means of a welt construction that meets the definition for welt footwear in Chapter 64 Additional U. S. Note 1(a). In our opinion, this type of footwear is commonly worn by both sexes (i.e., unisex), requiring a change in the statistical suffix according to size, as noted below. The samples are being returned as requested.

The applicable subheading for the TCJ-9990 pull-on casual for American Men’s sizes 8 ½ and larger will be 6403.99.4055, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of leather: other footwear: other than covering the ankle: welt footwear: other than work footwear: for men: other. For sizes up to including American Men’s size 8 the subheading will be 6403.99.4080 (other than for men). In either case, the rate of duty will be 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 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.

If you have any questions pertaining to this matter, please contact Field National Import Specialist Leo S. Maciejewski at 207-771-3617 or National Import Specialist Richard Foley at 212-637-7089


Jeffrey Walgreen,
Port Director

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