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NY J86575




July 14, 2003

CLA-2-64:RR:NC:TA:347 J86575

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.90

Ms. Maria E. Julia
Newport News, Inc.
711 Third Avenue
New York, NY 10017

RE: The tariff classification of footwear from China

Dear Ms. Julia:

In your letter dated June 26, 2003 you requested a tariff classification ruling.

The submitted half pair sample, identified as Style # S04-09-048, is a woman’s open-toe, open-heel shoe with a leather upper consisting of a ½-inch wide leather strap across the toes and a leather instep strap with a side buckle closure at the ankle. The leather vamp strap portion of the upper that crosses near the toes has three large plastic disk-like ornamental accessories strung and secured to it. The shoe also has a rubber/plastic sole and a 1 ½-inch high rubber/plastic heel.

The applicable subheading for the shoe, identified as Style #S04-09-048, will be 6403.99.90, 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 does not cover the ankle; which is valued, we presume, over $2.50 per pair; and which is for women. 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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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