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NY L82332

February 10, 2005

CLA-2-64:RR:NC:SP:247 L82332


TARIFF NO.: 6403.99.90

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 January 31, 2005 you requested a tariff classification ruling.

The submitted sample identified as style name “Dance” is a women’s open-toe, open-heel, slip-on sandal with a toe-thong and “V” configured leather material strap upper. The leather external surface area upper straps are decorated with accessories consisting of securely attached rows of numerous small metal encased glass rhinestones and dangling plastic beads that merely enhance, but do not completely cover the leather surface of the upper. The sandal has a leather insole and a rubber/plastic outer sole. You state that this sandal will be valued at over $2.50 per pair.

The applicable subheading for the women’s sandal identified as style name “Dance” will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued over $2.50 per pair; for other persons. The rate of duty will be 10% ad valorem.

We are returning the sample as you 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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