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NY B87246




July 14, 1997

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

CATEGORY : Classification

TARIFF NO.: 6402.99.18

Roger J. Crain, President
Customs Science Services, Inc.
3506 Frederick Place
Kensington, MD 20895-3321

RE: The tariff classification of a ladies slip-on shoe from Spain

Dear Mr. Crain:

In your letter dated July 3, 1997, you requested a tariff classification ruling on behalf of your client, Unisa America.

The sample you submitted is called the Felicity. The shoe is an open-toe, open-heel, sling back shoe with a one and one-half band across the toe area which is a mesh-like plastic with five rows of textile stitching and an elastic band shaped in an x across the instep and connected to a plastic heel sling. The elastic bands also have a row of zip-zag stitching running the length of each band. You state you have analyzed an identical sample of this shoe, counting the criss-crossing strips and the straps as rubber/plastic and only the sewing thread as textile material. The lab analysis shows that the external surface of the upper of this shoe to be 91 percent rubber/plastic and nine percent textile material. For the purpose of this ruling we will consider this to be correct, but this may be subject to verification at the port of entry at the time of importation.

The applicable subheading for the above shoe 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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