CLA-2-64:G23 D88787
Ms Cyndi Bergamini
CSI Industries, Inc.
450 Winks Lane
Bensalem, PA 19020
RE: The tariff classification of footwear from China.
Dear Ms Bergamini:
In your letter of March 2, 1999, you requested a tariff classification ruling.
The sample submitted with your request is style #068-299106, also referred to as REX 299106. It is a woman?s lace up shoe, with an upper of textile and an outer sole of leather with a thin plastic coating. The commercial lab report submitted with your request states the following breakdown of the entire shoe?s component materials by weight: textiles, 17.91%; rubber/plastics, 25.19%; leather, 15.59%; cardboard, 35.95%; and metal, 5.36%. The shoe is valued at more than $2.50 per pair. The sample is being returned, as you have requested.
The applicable subheading for this shoe will be 6404.20.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of leather or composition leather, not over 50 percent by weight of rubber or plastics and not over 50 percent by weight of textile materials and rubber or plastics with at least 10 percent by weight being rubber or plastics: valued over $2.50/pair...for women. The rate of duty will be 10 percent 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 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,
Jeffrey Walgreen,
Service Port Director
Portland, Maine