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NY J83440

April 29, 2003

CLA-2-64: RR: NC: TA: 347 J83440


TARIFF NO.: 6403.99.20

Mr. Michael Spano
Michael R. Spano & Co., Inc.
190 Mckee Street
Floral Park, NY 11001

RE: The tariff classification of footwear from China.

Dear Mr. Spano:

In your letter dated April 18, 2003, on behalf of your client Kenneth Cole Productions L.P. you requested a tariff classification ruling.

The submitted half pair sample, identified as Style “Reaction”- Pattern R301-03, is a woman’s open-toe, open heel, slip-on shoe. The upper consists of one approximately 1 ¼-inch wide leather strap that varies in width as it crosses over the middle of the vamp. The upper also has a nonfunctional side metal snap closure and is secured to the side quarters of the shoe by evenly spaced nails. The shoe has a wooden platform with an approximate 2-inch heel, a padded leather material insole and a rubber/plastic outsole. You state that since the footbed does not extend the length of the shoe and a portion of the arch area is not covered, the footbed should not be considered an “inner sole” and the shoe should be classified under subheading 6403.30.00 of the tariff schedule. Visual examination of the footbed indicates that the surface area is predominately covered and contoured with a padded leather material that is affixed to the top surface of the wooden platform. We have determined based on visual measurements, that the padded leather material attached to the footbed has all the form, function and characteristics of an inner sole.

The applicable subheading for this shoe, identified as Style “Reaction”- Pattern R301-03, will be 6403.99.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; and which is made on a base or platform of wood. The duty rate will be 8% 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 646-733-3042.


Robert B. Swierupski

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