CLA-2-64:RR:NC:TP:347 C87120
Mr. Barry Campbell
The Topline Corporation
3650 131st. Ave. S.E., Ste. 150
Bellevue, WA 98006
RE: The tariff classification of a leather shoe from China.
Dear Mr. Campbell:
In your letter dated April 20, 1998, you requested a tariff
classification ruling for a leather women and misses shoe.
You have submitted a sample of what you state is a shoe for
women and misses, pattern #Y60941, which covers the ankle. You
state that the upper is a combination of cow leather and nylon
mesh, with PVC trim, and a rubber molded outer sole. The leather
and PVC components overlay the nylon mesh material. You state
that the external surface area of the upper (ESAU) is made up of
76% leather, 23.3% nylon mesh, and 2.7% PVC trim. In your
measurements, you have correctly included the leather eyestay as
upper material since it contributes structural support to the
upper.
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 soles, covering the ankle, 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 212-466-5890.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division