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NY B86511




August 11, 1997

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

CATEGORY : Classification

TARIFF NO.: 6402.99.18

Robin D. Cook
Imports/Letter of Credit
Shoe Show Inc.
776 Florence Street
Concord, NC 28026-0648

RE: The tariff classification of three shoes from China

Dear Ms Cook:

In your letter dated July 24, 1997, you requested a tariff classification ruling.

You submitted three samples which are all clogs. Style Bennett Buckle Clog, TD 9034K, is a misses' open-heel, closed-toe, shoe with a strap which can be worn buckled around the heel or across the upper making a backless shoe.

Style Pagoda Sling Mule, 75102W, and Style Trade Winds Buckle Clog, WO347, are both women's shoes. The Pagoda is an open-heel, closed-toe, slip-on which buckles at the ankle while the Tradewinds is a backless clog which has two decorative straps and buckles across the upper.

You state all three shoes have all polyurethane uppers and rubber soles. You also stated none are made on a base or platform of wood or cork.

The applicable subheading for the above shoes will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface is predominately rubber and/or plastic; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than sports footwear; in which there is no protective metal toe-cap; in which the top of the upper is below the top of the ankle bone; in which the upper's external surface is over 90% rubber and/or plastics after every accessory and reinforcement present is included as part of the upper's external surface; which is not designed to be a protection against water, oil or cold or inclement weather; which does not have a foxing-like band; which is other than a "zori"; and which is made other than on a base or platform of either wood or cork. The duty rate 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,

Allen H. Paterson
Port Director

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