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NY M85507

August 10, 2006

CLA-2-64:RR:NC:SP:247 M85507


TARIFF NO.: 6404.20.40

Ms. Carolyn B. Malina
Lands’ End, Inc.
2 Lands’ End Lane
Location #22-290
Dodgeville, WI 53595

RE: The tariff classification of footwear from China

Dear Ms. Malina:

In your letter dated July 21, 2006 you requested a tariff classification ruling.

The submitted half pair sample, identified as Style #175226, is described as a women’s “cap toe ballet shoe” with a leather sole and a rubber/plastic heel. The shoe does not cover the ankle, is of the slip-on type and it has an upper with an external surface area comprised of both a cotton textile material and patent leather. You have provided an independent lab report, indicating that textile is the predominant constituent external surface area upper material. The lab report also states that the component material by weight percentage breakdown for this shoe is a total of 24.30% textile, 15.25% rubber/plastic, 18.10% cardboard, 35.01% leather and 7.34% metal. This submitted lab report has determined that the total percentage by weight of all the rubber, plastic and textile component materials present in this shoe equals 39.55% of the total weight of the shoe. We will presume that the shoe will be valued over $2.50 per pair.

The applicable subheading for the women’s shoe, Style #175226, will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately leather or composition leather; in which the shoe, by weight, is not over 50% as a total of textile, rubber and plastics materials; and which is valued over $2.50 per pair. The rate of duty will be 10% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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