CLA-2-64:RR:NC:TP:347 C86402
Mr. Mark S. Cooper
Cooper Brokerage & Forwarding, Inc.
P.O. Box 416
Milton, WV 25541
RE: The tariff classification of a leather shoe from Mexico.
Dear Mr. Cooper:
In your letter dated April 7, 1998, written on behalf of
your client, E.L. Wright, you requested a tariff classification
ruling.
You have submitted a sample of what you state is a sneaker
or tennis shoe with the brand name "Identity" written on the
backstay, and "ID" written on the outside quarter. You state
that the shoe is made up of a leather upper and a PVC outer sole.
The submitted children's shoe covers the ankle, has a lace-tie
closure, and contains a pouch in the tongue for the placement of
an identification tag for the wearer. You have also submitted a
photograph showing a low-cut style.
The applicable subheading for the shoe will be 6403.91.90,
Harmonized Tariff Schedule of the United States (HTS), which
provides for footwear with leather uppers and plastic and/or
rubber outer soles, covering the ankle, for other persons. The
general 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 212-466-5890.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division