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NY N007523




March 16, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.91.9045; 6403.99.9065

Mr. Nicholas D’Andrea
Delmar International NY Inc.
147-55, 175th Street
Jamaica, NY 11434

RE: The tariff classification of footwear from China

Dear Mr. D’Andrea:

In your letter dated February 22, 2007, on behalf of Weatherbeeta USA, Inc., you requested a tariff classification ruling for four styles of women’s shoes with predominately leather uppers and rubber/plastic soles. The submitted samples have an attached paper hangtag that identifies each by a style name.

Style “Spirit all leather riding shoe” is a women’s shoe with a leather upper that does not cover the ankle. The shoe has a textile tongue, a slide fastener closure at the instep and a cemented on rubber/plastic outer sole.

Style “Spirit suede/synthetic riding shoe” is a women’s shoe with an upper that covers the ankle and is comprised of both suede leather and textile materials, with leather as the predominant constituent upper material. The shoe has a padded textile tongue, a slide fastener closure at the instep and a cemented on rubber/plastic outer sole.

Style ”Ranger all leather riding shoe” is a women’s hi- top shoe (or boot), approximately 7½-inches in height, with a leather upper that covers the ankle. The shoe has a padded tongue, a shoelace closure with textile loops and metal D-ring eyelets, and a cemented on rubber/plastic outer sole.

Style “Ranger leather/synthetic riding shoe” is a women’s hi-top shoe (or boot), approximately 7½-inches in height, with an upper that covers the ankle and is comprised of both leather and textile materials, with leather as the predominant constituent upper material. The shoe has a padded tongue, a shoelace closure with textile eyelet loops and metal D-ring eyelets, and a cemented on rubber/plastic outer sole.

The applicable subheading for the three women’s shoes, identified as style “Spirit suede/synthetic riding shoe,” style “Ranger all leather riding shoe” and style “Ranger leather/synthetic riding shoe,” will be 6403.91.9045, Harmonized Tariff Schedule of the United States (HTSUS), 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 covers the ankle; for other persons. The rate of duty will be 10% ad valorem.

The applicable subheading for the women’s shoe, identified as style “Spirit all leather riding shoe,” will be 6403.99.9065, HTSUS, 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The submitted samples are not marked with the country of origin. Therefore, if imported as is, the footwear will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."

We are returning the samples 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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