CLA-2-64:RR:NC:TA:347 G81667
Ms. Jenny Davenport
Wal Mart Stores, Inc.
702 SW 8th St.
Bentonville, AR 72716-8023
RE: The tariff classification of footwear from China
Dear Ms. Davenport:
In your letter received September 19, 2000 you requested a tariff classification ruling.
The submitted half pair sample, a slip-on shoe, identified as Style #6552, which you state, is a “youth/boys white slam athletic shoe” in sizes 11.5-3. You have provided this office with evidence that you also offer a comparable shoe of this style for misses/girls. The shoe has a stitched together combination textile material, leather and plastic upper, for which you have provided external surface area measurements stating it is 43.4% leather, 30.5% textile and 26.1% plastics. The shoe features an elasticized textile side gore, does not cover the ankle and it also has a cemented-on molded rubber/plastic cupsole bottom, which overlaps the upper at the sole. You state that the shoe will be valued at $6.35 per pair.
The applicable subheading for this shoe, your Style #6552, “Youth/Boys White Slam” will be 6403.99.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather and outer sole’s of rubber, plastics or composition leather (excluding all accessories and reinforcements); which is not “sports footwear”; which does not cover the ankle; and which is for youths and boys. The rate of duty will be 8.5% ad valorem.
We are returning the sample as you requested.
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 212-637-7089.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division