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NY 872403


March 25 1992

CLA-2-64:S:N:N#D:346SM 872403

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.90.9000

Ms. Carlene O'Brien
J.F. Moran
160 Second Street, Suite 210
Chelsea, MA 02150

RE: The tariff classification of high-heeled shoe from Hong Kong.

Dear Ms. O'Brien:

In your letter dated March 13, 1992, you requested a tariff classification ruling.

The sample has a fabric upper almost entirely covered with plastic discs and small glass beads. If you state the sole is "of Leather" we assume either that the leather is not coated or, if it is, that the coating is less than .15 mm thick.

The applicable subheading for the your sample, article 63500, will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides footwear, which is not disposable" and which, inter alia, has an upper whose external surface is predominately rubber and/or plastics and an outer sole whose external surface is not predominately rubber and/or plastics. The rate of duty will be 12.5%.

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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