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NY K87064




June 24, 2004
CLA-2-64:RR:NC:247: K87064

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18, 6403.59.90

Mr. Marc D. Torrence
V. Alexander & Co., Inc.
P.O. Box 291929
Nashville, TN 37229-1929

RE: The tariff classification of footwear from China

Dear Mr. Torrence:

In your letter dated June 10, 2004 you requested a tariff classification ruling on behalf of OshKosh B’Gosh, Inc. for two footwear samples.

The Linnet, OshKosh style 405615, is a girl’s “Mary Jane” style shoe. The outer sole is identified as PVC and the upper as polyurethane. The shoe is secured by means of a hook & loop instep strap with a decorative metal buckle. The shoe features a mock-welt strip secured around the entire perimeter of the shoe.

The applicable subheading for Linnet, style 405615, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber/plastics, other, having uppers (including accessories and reinforcements) of which over 90 percent of the external surface area is rubber or plastics. The general rate of duty will be 6 percent ad valorem.

The Mirabel, OshKosh style 401603, is an infant’s leather moccasin style shoe. The shoe is secured by means of a hook & loop instep strap with a decorative metal buckle. You state that the shoe is made by turned construction, however visual examination indicates that the shoe is only partially produced by turned construction and is not “turn or turned footwear” for tariff classification purposes.

The applicable subheading for Mirabel, style 401603, will be 6403.59.90 HTS, which provides for footwear with outer soles and uppers of leather, other, not covering the ankle, other, for other persons. The general rate of duty will be 10 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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