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NY B87764




July 24, 1997

CLA-2-64:FO:CM:NP:POR:CO:D24:B87764

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.30; 6402.99.60-90

Phuong (Fran) Huynh
Assistant Vice President
Nankai Transport International (USA) Inc. 8820 Bellanca Ave.
Los Angeles, CA 90045

RE: The tariff classification of footwear from Japan

Dear Ms. Huynh:

In your letter dated July 16, 1997 you requested a tariff classification ruling on behalf of your client, Kowa California Inc.

Samples of four styles were provided. Styles Rotas 1, Rotas 2, and Rotas 3 are loafer-type, below the ankle slip-on shoes. Rotas 1 is a man's style; Rotas 2 and 3 are woman's styles. The fourth style, designated Walabi, is a lace-closed, below the ankle woman's shoe. You indicate that the uppers of all four styles are 70% PVC and 30% leather. The soles are PVC. No per-pair values were provided for these styles.

The applicable subheading for the style Rotas 1, 2, and 3 will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics; other than sports footwear, zoris, footwear with a protective metal toe-cap, or footwear covering the ankle; other than footwear having uppers of which over 90% is rubber or plastics, including accessories and reinforcements; other than footwear designed to be worn for protection; footwear with open toes or open heels or of a slip-on type, other than footwear with foxing or a foxing-like band. The rate of duty will be 37.5%. The applicable subheading for the style Walabi will be 6402.99.60-90, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics; other than sports footwear, zoris, footwear with a protective metal toe-cap, or footwear covering the ankle; other than footwear having uppers of which over 90% is rubber or plastics, including accessories and reinforcements; other than footwear designed to be worn for protection; other than footwear with open toes or open heels or of a slip-on type. The rate of duty will be dependent upon the per-pair value of the shoes at time of importation.

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.

Sincerely,

Lewellyn Robison
Port Director

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