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NY M87029

October 13, 2006

CLA-2-64:RR:NC:SP:247 M87029


TARIFF NO.: 6403.99.90

Ms. Irina Parker
Avon Products, Inc.
1251 Avenue Of the Americas
New York, NY 10105-0196

RE: The tariff classification of footwear from China

Dear Ms. Parker:

In your letter received September 25, 2006 you requested a tariff classification ruling.

The submitted sample, identified as the “Cushion Walk Driving Moccasin, PP# 300550,” is a women’s closed toe, closed heel, slip-on loafer style shoe with a predominately suede leather upper that features six small metal studs along the back end of the upper behind the heel. The shoe does not cover the ankle and it has a soft padded insole, a cemented-on rubber/plastic outer sole and heel. We will presume that the shoe will be valued at over $2.50 per pair.

The applicable subheading for the women’s shoe, identified as the “Cushion Walk Driving Moccasin, PP# 300550,” 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/.

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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