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NY 871288




February 20, 1992

CLA-2-64:S:N:ND-JG-347: 871288

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.15; 6402.99.05

Ms. Jill Peterson
Sam and Libby
1123 Industrial Road
San Carlos, CA 94070

RE: The tariff classification of footwear from Taiwan, China and Brazil

Dear Ms. Peterson:

In your letter dated February 5, 1992, you requested a tariff classification ruling.

The style called Lowrider is a women's shoe with a rubber and/or plastic sole and a plastic upper. It has a sling back and metal ring and rivet trim.

The style called Spike is a women's shoe with a plastic upper and a sole of rubber and/or plastic which is made on a base platform of wood.

The applicable subheading for Lowrider will be 6402.99.15, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which over 90 percent of the external surface area is rubber or plastics. The duty rate will be 6 percent ad valorem.

The applicable subheading for Spike will be 6402.99.05, (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which over 90 percent of the surface area is rubber or plastics, made on a base platform of wood. The duty rate will be 8 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on styles Wheelie, Brando, and K Brando. Your request for a classification ruling should include a laboratory report of the measurement of the external surface area of the upper, including accessories or reinforcements, and showing the percentages of plastic, metal, and textile. This means that with the straps in place, where the metal rings and rivets show the surface is metal, where the straps show the surface is plastic, and where the textile shows the surface is textile.

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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