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NY M85800

September 12, 2006

CLA-2-64:RR:NC:SP:247 M85800


TARIFF NO.: 6403.99.90

Mr. Jack Macken
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10119

RE: The tariff classification of footwear from China

Dear Mr. Macken:

In your letter dated August 15, 2006, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling for a women’s casual shoe, identified as the “Suede Cushion Walk Loafer”-PP# 352668.

The submitted sample is described as a women’s closed toe, closed heel, slip-on loafer style shoe with a predominately suede leather upper that does not cover the ankle. The shoe has a soft padded “cushion walk” insole, a cemented-on rubber/plastic outer sole and you state in your letter that it will be valued at over $2.50 per pair.

The applicable subheading for the women’s shoe, identified as the “Suede Cushion Walk Loafer”-PP# 352668, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTSUS), 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.

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/.

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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