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NY 851941


May 10, 1990

CLA-2-6:S:N:N3-D:347-T 851941

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.60; 6403.99.90

Mr. Scott Schwartz
Quetzal Imports
5 Malibu Court
Towson, Md 21204

RE: The tariff classification of three leather shoes from Guatemala.

Dear Mr. Schwartz:

In your letter dated April 25, 1990, you requested a tariff classification ruling.

The three submitted footwear samples are described as follows: Style #91112 - A man's casual, moccasin type shoe with a leather upper, a two eyelet lace closure and a stitched-on rubber outer sole.

Style # 71113 - A man's casual, moccasin type shoe with a leather upper, a two eyelet lace closure and a cemented-on, deep treaded rubber/plastic outer sole.

Style # 33004 - A woman's casual, moccasin style shoe with a multi-colored leather upper and a cemented-on, unit molded rubber/plastic bottom.

You have also submitted two photographs of other styles, which you indicate will be constructed of similar materials (i.e., leather uppers with rubber/plastic, stitched or cemented- on bottoms, for women) and made in a similar manner as the woman's shoe, Style # 33004. The only significant difference we are able to observe from the photographs is that the pictured shoe styles have leather uppers that appear to be dyed in different colors. This factor alone should not result in their being classified differently from the actual sample of the woman's shoe that was submitted.

We are returning the samples as you have requested.

The applicable subheading for the two men's shoes, Style #'s 91112 and 71113, described above will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately leather; in which the outer sole's external surface is predominately rubber; which is other than "sports footwear"; in which the top of the upper is below the top of the ankle bone; in which the sole is attached to the upper by a means other than welt stitched construction; and which is larger than children's American size 11 and worn only by males. The rate of duty will be 8.5 percent ad valorem.

The applicable subheading for the woman's shoe, Style # 33004, will be 6403.99.90, HTS, which provides for footwear, in which the upper's external surface is predominately leather; in which the outer sole's external surface is predominately rubber; which is other than "sports footwear"; in which the top of the upper is below the top of the ankle bone; in which the sole is attached to the upper by a means other than welt stitched construction; which is valued over $2.50 per pair; and which is worn by women. The rate of duty will be 10 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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