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NY A87151




September 6, 1996

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

CATEGORY : Classification

TARIFF NO.: 6404.19.35

Andre Assous
Andre Assous, Inc.
1370 Avenue of the Americas
Suite 303
New York, New York 10019

RE: The tariff classification of platform shoe from Italy

Dear Mr. Assous:

In your letter dated August 26, 1996, you requested a tariff classification ruling.

You submitted one sample which is labeled Art 8071. The shoe is an open-heel, closed toe, slip-on shoe with a platform rising from about two inches at the toe to three inches at the heel. You state the upper is a synthetic rafia with a thread of over 1 1/2 mm in diameter. The sole of the shoe is rubber and we are assuming the weight of the rubber/plastic in the shoe is over ten percent.

The applicable subheading for the above shoe will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface area is predominately textile materials (noting that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is other than athletic footwear; which is not designed to be a protection against water, oil or cold or inclement weather; which is a slip-on type; which does not have a foxing-like band; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5%.

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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