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NY K84983




April 30, 2004
CLA-2-64:RR:NC:SP:247 K84983

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.90

Ms. Stephanie De Silva
Avon Products, Inc.
1251 Ave of the Americas
New York, NY 10020

RE: The tariff classification of footwear from China

Dear Ms. De Silva:

In your letter dated April 9, 2004 you requested a tariff classification ruling.

The submitted half pair sample identified as a women leather mule, your reference PP#279450, is an open back, closed toe slip-on shoe that does not cover the wearer’s ankle. The shoe has a predominately leather upper that has an external surface area (ESAU) which you state is composed of 64.3% leather and 35.7% plastics component materials and is assembled by stitching. The shoe also has a cemented-on molded rubber/plastic bottom/sole and you state that this shoe will be valued at over $2.50 per pair.

The applicable subheading for this women’s shoe, reference PP#279450, 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 valued over $2.50 per pair; for other persons. 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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