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NY 866172


SEPT 16, 1991

CLA-2-6:S:N:N3D:346 866172

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.7060

Mr. Joseph Rafferty
Mersco Wholesale
127 W. 30 Street
New York, NY 10001

RE: The tariff classification of Woman's Slip-on Shoe from Taiwan.

Dear Mr. Rafferty:

In your letter dated August 15, 1991, you requested a tariff classification ruling.

In general, the shoe looks like a "surf shoe", but it does not have neoprene between the fabric layers of the upper. It is of simultaneous molded construction. The rubber/plastic sole overlaps all around the fabric upper by various amounts between 3/16 inch and 5/8 inch.

You state its cost is $3.75.

The applicable subheading for this style 41/001, stamped "Land's End" on the heel seat, will be 6404.19.7060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's footwear in which is the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately rubber and/or plastics; which is not "athletic" footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which has a foxing-like band almost wholly of rubber or plastic; and which is valued over $3.00 but not over $6.50 per pair. The rate of duty will be 37.5% ad valorem plus $.90 per pair.

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

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