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NY K86668




June 23, 2004
CLA-2-64:RR:NC:247: K86668

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.91.60, 6403.91.90, 6403.99.60, 6403.99.90, 6404.19.35

Ms. Lucy Zamora
Prima Group Traders, Inc.
10080 NW 53 Street
Sunrise, FL 33351

RE: The tariff classification of footwear

Dear Ms. Zamora;

In your letter dated June 4, 2004, you requested a tariff classification ruling for five footwear samples. You describe the samples as follows:

1. PGTDR01B
OUTSOLE: RUBBER
UPPER: 55% LEATHER /25%NYLON /20%SYNTHETIC

2. PGTWB0083
OUTSOLE: SYNTHETIC
UPPER: 80% LEATHER, 20% NYLON

3. PGTJO04C
OUTSOLE: RUBBER
UPPER: 60% LEATHER, 40% NYLON

4. PGTSO02A
OUTSOLE: RUBBER
UPPER: 60% LEATHER, 40% SYNTHETIC

5. POTCL0034
OUTSOLE: SYNTHETIC
UPPER: 75% SYNTHETIC /25% NYLON

This ruling is being issued based upon the accuracy of your statements regarding the percentage measurements of constituent material used to manufacture these shoes. This information may be verified at the time of importation. Regarding style POTCL0034, an examination of the shoe indicates that textile material comprises the greatest external surface area of the upper when all accessories and reinforcements are excluded.

The applicable subheading for style PGTDR01B in sizes up to and including American men’s size 8 will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of leather, covering the ankle, other, for other persons, other. The general rate of duty will be 10 percent ad valorem. The applicable subheading for style PGTDR01B in sizes larger than American men’s size 8 will be 6403.91.60 HTS, which provides for footwear with outer soles of rubber or plastics and uppers of leather, covering the ankle, other, for men, youths and boys, other. The general rate of duty will be 8.5 percent ad valorem.

The applicable subheading for styles PGTWB0083 and PGTJO04C will be 6403.99.90 HTS, which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, for other persons, other. The general rate of duty will be 10 percent ad valorem.

The applicable subheading for style PGTSO02A in sizes up to and including American men’s size 8 will be 6403.99.90 HTS, which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, for other persons, other. The general rate of duty will be 10 percent ad valorem. The applicable subheading for style PGTWB0083 in sizes larger than American men’s size 8 will be 6403.99.60 HTS, which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, for men, youths and boys, other. The applicable rate of duty will be 8.5 percent ad valorem.

The applicable subheading for style POTCL0034 will be 6404.19.35 HTS, which provides for footwear with outer soles of rubber or plastics and uppers of textile material, other, footwear with open toes or open heels, other. The general rate of duty will be 37.5 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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