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NY R02778

November 17, 2005



TARIFF NO.: 6403.51.90

Mr. John Nichols
1905 Ashland Avenue
Fort Worth, TX 76107

RE: The tariff classification of footwear from China.

Dear Mr. Nichols:

In your letter dated November 03, 2005, you requested a tariff classification ruling for, what you state is, a leather shoe for infants/babies, age 0-24 months. You have not submitted a sample, however you describe the item as having an upper made of cow leather and an outer sole made of suede. You state that the shoe covers the ankle and is held to the foot by an elastic band. You suggest classification under subheading 6403.51.90 Harmonized Tariff Schedule of the United States (HTS), and request verification from this office. Although many factors are considered in the determination of the tariff classification of footwear, and this office usually requires the submission of a sample, your description provides enough information for this ruling to be issued. The information that you have provided may be verified at the time of importation.

The applicable subheading for the leather shoe will be 6403.51.90, HTS, which provides for footwear with outer soles and uppers of leather, covering the ankle, other, for other persons. The rate of duty will be 10% 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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