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NY 853525




CLA-2-64:S:N:N3-D:347-T 853525

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.60; 6403.99.90; 6403.99.75; 6406.10.65

Mr. Allan J. Kaplan
A. & S. Marketing Inc.
9720 S.W.120 St.
Miami, FL 33176

RE: The tariff classification of four footwear items from China and Costa Rica.

Dear Mr. Kaplan:

In your letter dated June 11, 1990, you requested a tariff classification ruling.

The submitted samples are described as follows:

Samples #400 and #300 - A man's and a woman's casual, moccasin style shoe with leather uppers, two eyelet lace closures and stitched-on, rubber/plastic, high sidewall bottoms. These two shoe styles will be made in China.

Sample #121 - A child's open toe, open heel sandal, with a leather upper that has adjustable straps with metal side buckles at the ankle and across the toes. It also has a unit molded, plastic (PVC) bottom to which the upper is attached by plugs. The sandal will be made in Costa Rica, and you indicate that it will cost $1.65 per pair.

Sample #120 - A two piece leather upper for a child's sandal, complete with adjustable straps and metal buckles, but without an outer sole or inner sole. We assume no other components of the finished shoe will be in the same shipment. The sandal upper will be made in Costa Rica.

The applicable subheading for Sample #400 (men's style) 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 and the outer sole's external surface is pre- dominately rubber and/or plastics; which is other than "sports footwear"; in which the top of the upper is below the top of the wearer's 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 1/2 and worn only by males. The rate of duty will be 8.5 percent ad valorem.

The applicable subheading for Sample #300 (women's style) will be 6403.99.90, HTS, which provides for footwear, in which the upper's external surface is predominately leather and the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; in which the top of the upper is below the top of the wearer's ankle bone; in which the sole is attached to the upper by a means other than welt stitched construction; which is worn by women; and which is valued over $2.50 per pair. The rate of duty will be 10 percent ad valorem.

The applicable subheading for Sample #121, a child's sandal, will be 6403.99.75, HTS, which provides for footwear, in which the upper's external surface is predominately leather and the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; in which the top of the upper is below the top of the wearer's ankle bone; in which the sole is attached to the upper by a means other than welt stitched construction; which is in children's American size 11 1/2 or smaller, or is not only worn by males; and which is valued at or under $2.50 per pair. The rate of duty will be 15 percent ad valorem.

The applicable subheading for Sample #120, a child's sandal upper, will be 6406.10.65, HTS, which provides for shoe uppers which are less than formed uppers and in which the upper's external surface is predominately leather. The rate of duty will be 3.7 percent ad valorem.

Articles classified under subheading 6406.10.65, HTS, which are products of Costa Rica, are entitled to duty free treatment under the Generalized System of Preference (GSP) and/or Caribbean Basin Initiative (CBI) upon compliance with all applicable regulations.

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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