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NY A84217




June 17, 1996

CLA-2-64-NO:CO:FNIS D09

CATEGORY : Classification

TARIFF NO.: 6402.91.40

Debi Kline, Import Administrator
Family Dollar Stores, Inc.
P.O. Box 1017
10401 Old Monroe Road
Charlotte, N.C. 28201-1017

RE: The tariff classification of a ladies bootie from China

Dear Ms Kline:

In your letter dated May 21, 1996, you requested a tariff classification ruling.

You submitted one sample, Style GR-105-579, which is a ladies lace-up bootie which covers the ankle. The shoe has a 100 percent polyurethane upper and a 100 percent polyvinyl sole.

The applicable subheading for the above shoe will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominantly rubber and/or plastics; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; which does not have a protective metal toe-cap; in which the top of the upper covers most 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 does not have a foxing-like band; and which has an upper entirely of stitched construction down to 3 centimeters or less from the top of the outer sole. The rate of duty will be 6 percent ad valorem.

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.

Sincerely,

Garland J. Ruiz
Acting Port Director

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