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NY K83591

March 5, 2004
CLA-2-64: RR: NC: SP: 247 K83591


TARIFF NO.: 6403.99.90

Mr. Tim O’Connor
Sofft Shoe Co., Inc.
8 Hampshire Drive
Hudson, NH 03051

RE: The tariff classification of footwear from China.

Dear Mr. O’Connor:

In your letter dated February 19, 2004, on behalf of H.H. Brown Shoe Company, you requested a tariff classification ruling.

The submitted half-pair sample, identified as Style “Pandora,” Stock # ST245-25, is a woman’s closed-toe, open-heel, slip-on shoe that does not cover the ankle. The external surface area of the upper consists of a woven textile material vamp that is outlined by two approximately ¾-inch wide leather strips. One strip encircles the lower perimeter of the shoe while the other the top-line of the vamp. You have provided a laboratory report which indicates that the external surface area of this shoe’s upper was measured to be 66.71% leather and 33.29% textile. The shoe also has a padded & contoured leather footbed and a rubber/plastic outsole. You also have provided information that indicates that the price of the footwear will exceed $15 per pair.

The applicable subheading for Style “Pandora” Stock # ST245-25, 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 outer soles, not covering the ankle, for other persons, valued over $2.50 per pair. The rate of duty will be 10% ad valorem.

We are returning the sample as requested.

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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