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NY K85671

May 26, 2004
CLA-2-64: RR: NC: SP: 247 K85671


TARIFF NO.: 6404.19.60

Ms. Sandra Kobs
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051

RE: The tariff classification of footwear from China.

Dear Ms. Kobs:

In your letter dated April 27, 2004, you requested a tariff classification ruling.

The submitted half pair sample, identified as Style Name “Kristin Black,” is a girl’s closed-toe, closed-heel dress shoe that does not cover the ankle. The shoe has a velvet-like textile material upper, a “T” configured ankle strap with a side hook & loop closure, a padded insole, a rubber/plastic outsole with a textile wrapped 1 ½-inch high heel. The T-strap features plastic beaded ornamentation along the vertical plane of the vamp and a heart shaped metal ornament that is securely attached to the metal “o” ring on the outer side of the ankle strap. You indicate that the footwear is valued over $3 but not over $6.50/pair.

You state that the dress shoe with the attached metal ornament will be imported, packed and retailed together and ask if the shoe and the ornament are considered a “set” for classification purposes. The securely attached “heart” shaped metal ornament is an accessory / reinforcement that is added to an otherwise complete upper. The shoe with the attached ornament is considered finished footwear and not a “set” for classification purposes.

The applicable subheading for Style Name “Kristin Black,” will be 6404.19.60, HTS, which provides for footwear in which the upper’s external surface is predominately textile materials; in which the outer soles external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which does not have an open-toe or open-heel and is not a slip-on; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have a foxing or a foxing-like band; in which the soles and midsole are affixed to the upper exclusively with an adhesive; and which is valued over $3 but not over $6.50 per pair. The rate of duty will be 37.5% 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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