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NY F83177




March 3, 2000

CLA-2-64:G23 F83177

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.9030

Mr. William F. Sullivan
MSAS Global Logistics
248-06 Rockaway Blvd.
Jamaica, NY 11422

RE: The tariff classification of a women’s leather sneaker from China.

Dear Mr. Sullivan:

In your letter dated February 22, 2000, you requested a tariff classification on behalf of your client, Newport News, Inc.

The sample submitted with your request is style F00-09-081, a low-top sneaker with an upper of leather and textile materials; with an outer sole of rubber. By your analysis the leather component comprises 55% of the upper. It is agreed that the leather component is taken to be the constituent material having the greatest external surface area of the upper. In the absence of pricing information, we will assume that the footwear is valued at more than $2.50 per pair. The sample is being returned, as requested.

The applicable subheading for style F00-09-081 will be 6403.99.9030, HTS, which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for other persons: valued over $2.50 per pair, other: tennis shoes, basketball shoes and the like for women and misses, other. 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 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,

Jeffrey Walgreen,
Port Director

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