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NY L85007




June 9, 2005

CLA-2-64:RR:NC:SP:247 L85007

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.90

Ms. Kelly Spivey
FedEx trade Networks
Transport & Brokerage
4111-A Rose Lake Drive
Charlotte, NC 28217

RE: The tariff classification of footwear from China

Dear Ms. Spivey:

In your letter dated May 17, 2005, on behalf of Rack Room Shoes, you requested a tariff classification ruling.

The submitted half pair sample, identified as “SKU #134019-Zaza,” is a women’s slip-on shoe that does not cover the wearer’s ankle. The shoe has a suede leather upper that is ornamented with textile embroidery, sequins and some small beads. The shoe also has a cemented-on rubber/plastic outer sole and we will presume that it will be valued at over $2.50 per pair.

The applicable subheading for the women’s shoe, identified as “SKU #134019-Zaza,” 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.

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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