NY 0866786 - The tariff classification of a woman's slip-on shoe from China. - United States International Trade Commision Rulings

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NY 866786

October 1, 1991

CLA-2-64:S:N:N3D:347-T 866786

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.15

Mr. Andrew W. Goodman
Bennett Importing, Inc.
19 Bennett Street
West Lynn, MA 01905-0645

RE: The tariff classification of a woman's slip-on shoe from China.

Dear Mr. Goodman:

In your letter dated September 5, 1991, you requested a tariff classification ruling.

The submitted sample, style #TD5632Z "Vogue", is a woman's sling back, high heel, slip-on shoe, with a predominately plastic upper that has two 1/8 inch wide textile mesh panels crossing the vamp. The shoe has a cemented-on plastic outer sole.

You have also submitted a report from an independent testing laboratory indicating that the total external surface area of this shoe upper is 92.4 percent rubber/plastic and 7.6 percent textile (the textile material being an interwoven monofilament mesh fabric). We will assume that the measurement is correct for the purposes of this ruling request, but it should be confirmed at the time of the actual importation of these shoes.

The applicable subheading for the shoes described above will be 6402.99.15, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately rubber and/or plastics; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports" footwear; in which the top of upper is below the top of the wearer's ankle bone; in which the upper's external surface is over 90 percent rubber and/or plastics after every accessory and reinforcement present is included as part of the upper's external surface; which is not designed to be a protection against water, oil or cold or inclement weather; and which does not have a foxing-like band. The rate of duty will be 6 percent ad valorem. 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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