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NY A89439



December 2, 1996

CLA-2-64:RR:NC:TP:347 A89439

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.30.00

Erik D. Smithweiss
Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue
New York, NY 10167

RE: The tariff classification of a platform shoe from Italy

Dear Mr. Smithweiss:

In your letter dated November 13, 1996, written on behalf of your client, Schwartz and Benjamin, you requested a tariff classification ruling.

The sample you have submitted, style #LAK47, is a woman's high heel platform shoe with a leather upper, a base platform of wood, and a plastic outer sole. The upper consists of two strips of orange-colored patent leather that are riveted to the wood platform and an ankle strap of the same material with a metal buckle closure. Affixed to the top surface of the wood platform is a heel pad backed with foam which you state measures approximately 4.25 inches in length.

The applicable subheading for the shoes will be 6403.30.00, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber soles, made on a base or platform of wood, not having an inner sole or a protective metal toe-cap. The rate of duty will be 4.8% 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. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-466-5890.

Sincerely,

Roger J. Silvestri
Director

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