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June 8, 1999

CLA-2-64:RR:NC:TA:347 E82762

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.91.90

Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of footwear from China

Dear Ms. Wierbicki:

In your letter dated May 26, 1999, on behalf of your client, Avon Products, Inc., you requested a tariff classification ruling.

The submitted half pair sample, identified by you as a “Stacked Heel Boot”, is a woman’s over-the-ankle fashion boot, with an approximately 8 inch high suede leather upper that features a side zipper closure and a 2 inch high stacked plastic heel. The boot is textile lined and has a rubber/plastic outer sole.

The applicable subheading for this woman’s boot will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with uppers predominately of leather and outer soles of rubber, plastics, or composition leather; which is not “sports footwear”; which covers the ankle; and which is for women, misses, children or infants. The rate of duty will be 10% ad valorem.

We are returning the sample as you requested.

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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