CLA-2-64:S:N:N3:D-JG-347 872477

Ms. Kiyo Hashimoto
Associated Shoe Retailers Group
7006 S. Alton Way Bldg. E
Englewood, CO 80112

RE: The tariff classification of footwear from England.

Dear Ms. Hashimoto:

In your letter dated March 16, 1992, you requested a tariff classification ruling. Style #1006 is a man's shoe with a leather upper and a rubber and/or plastic sole. It has a 3 eyelet lace closure and welt construction.

The applicable subheading for this shoe will be 6403.99.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, not covering the ankle, of welt construction. The rate of duty will be 5 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport