CLA-2-64:S:N:N3-D:347-T 853525
Mr. Allan J. Kaplan
A. & S. Marketing Inc.
9720 S.W.120 St.
Miami, FL 33176
RE: The tariff classification of four footwear items from China and
Costa Rica.
Dear Mr. Kaplan:
In your letter dated June 11, 1990, you requested a tariff
classification ruling.
The submitted samples are described as follows:
Samples #400 and #300 - A man's and a woman's casual, moccasin
style shoe with leather uppers, two eyelet lace closures and stitched-
on, rubber/plastic, high sidewall bottoms. These two shoe styles will
be made in China.
Sample #121 - A child's open toe, open heel sandal, with a
leather upper that has adjustable straps with metal side buckles at
the ankle and across the toes. It also has a unit molded, plastic
(PVC) bottom to which the upper is attached by plugs. The sandal will
be made in Costa Rica, and you indicate that it will cost $1.65 per
pair.
Sample #120 - A two piece leather upper for a child's sandal,
complete with adjustable straps and metal buckles, but without an
outer sole or inner sole. We assume no other components of the
finished shoe will be in the same shipment. The sandal upper will be
made in Costa Rica.
The applicable subheading for Sample #400 (men's style) will be
6403.99.60, Harmonized Tariff Schedule of the United States (HTS),
which provides for footwear, in which the upper's external surface is
predominately leather and the outer sole's external surface is pre-
dominately rubber and/or plastics; which is other than "sports footwear"; in which the top of the upper is below the top of the
wearer's ankle bone; in which the sole is attached to the upper by a
means other than welt stitched construction; and which is larger than
children's American size 11 1/2 and worn only by males. The rate of
duty will be 8.5 percent ad valorem.
The applicable subheading for Sample #300 (women's style) will be
6403.99.90, HTS, which provides for footwear, in which the upper's
external surface is predominately leather and the outer sole's
external surface is predominately rubber and/or plastics; which is
other than "sports footwear"; in which the top of the upper is below
the top of the wearer's ankle bone; in which the sole is attached to
the upper by a means other than welt stitched construction; which is
worn by women; and which is valued over $2.50 per pair. The rate of
duty will be 10 percent ad valorem.
The applicable subheading for Sample #121, a child's sandal, will
be 6403.99.75, HTS, which provides for footwear, in which the upper's
external surface is predominately leather and the outer sole's
external surface is predominately rubber and/or plastics; which is
other than "sports footwear"; in which the top of the upper is below
the top of the wearer's ankle bone; in which the sole is attached to
the upper by a means other than welt stitched construction; which is
in children's American size 11 1/2 or smaller, or is not only worn by
males; and which is valued at or under $2.50 per pair. The rate of
duty will be 15 percent ad valorem.
The applicable subheading for Sample #120, a child's sandal
upper, will be 6406.10.65, HTS, which provides for shoe uppers which
are less than formed uppers and in which the upper's external surface
is predominately leather. The rate of duty will be 3.7 percent ad
valorem.
Articles classified under subheading 6406.10.65, HTS, which are
products of Costa Rica, are entitled to duty free treatment under the
Generalized System of Preference (GSP) and/or Caribbean Basin
Initiative (CBI) upon compliance with all applicable regulations.
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