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NY K87943




July 20, 2004
CLA-2-64:RR:NC:247: K87943

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.60

Mr. Jeffrey J. Walton
Imports Department 7331MP
Sears, Roebuck & Co.
3333 Beverly Road
Hoffman Estates, IL 60179

RE: The tariff classification of footwear from Brazil

Dear Mr. Thompson:

In your letter dated July 13, 2004, you requested a tariff classification ruling for a man’s slip-on dress shoe, style 61228. The shoe does not cover the ankle. The upper is leather and the outer sole is a combination of leather and rubber/plastics with rubber/plastics accounting for the greatest external surface area in contact with the ground.

The applicable subheading for style 61228 will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber/plastics and uppers of leather, other, not covering the ankle, other, for men, youths and boys. The general rate of duty will be 8.5 percent 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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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