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May 3, 1999

CLA-2-64:RR:NC:TA:347 E81054

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.90

Ms. Judy T. DelSardo
Alto Customhouse Brokers, Inc.
145-03, 156 St.
Jamaica, NY 11434

RE: The tariff classification of footwear from China

Dear Ms. DelSardo:

In your letter dated April 19, 1999, on behalf of Classique Footwear, you requested a tariff classification ruling.

The submitted half pair sample is a woman’s slip-on dress shoe, identified as Style #P3190 by a self adhesive label on the sole. The shoe has a suede leather upper, a 2-inch high heel, a small fur pompon attached over the toes and a cemented-on, rubber/plastic outer sole.

The applicable subheading for this woman’s shoe will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), 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 ,we presume, valued over $2.50 per pair; for other persons. The rate of duty will be 10% ad valorem.

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 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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