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NY A84323




June 24, 1996

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

CATEGORY : Classification

TARIFF NO.: 6403.99.90

Kathleen B. Wade
Phoenix Intl. Freight Services, Ltd.
4751 Le Bourget
St. Louis, MO 63134

RE: The tariff classification of a ladies dress shoe from China

Dear Ms Wade:

In your letter dated June 3, 1996, you requested a tariff classification ruling on behalf of your client, Five Star Footwear.

You submitted one sample which is a ladies pull-on dress shoe with a predominantly leather upper and an elastic cuff around the top of the upper. The submitted sample has a leather sole, but you state Five Star Footwear intends to import similar footwear manufactured under Style No. 99198 with a leather upper and a rubber/plastic sole.

The applicable subheading for the above shoe will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately leather and the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; in which the top of the upper is below the top of the wearer's ankle bone; in which the sole is attached to the upper by a means other than welt stitched construction; which is worn by females and which is valued over, we assume, $2.50 per pair. The rate of duty will be 10%.

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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