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NY B87607




July 21, 1997

CLA-2-64:RR:NC:TP:347 B87607

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.14, 6402.99.18

Mr. Dennis Awana
Inter-Orient Services
1455 Monterey Pass Road Suite #205
Monterey Park, CA 91754

RE: The tariff classification of six rubber/plastic shoes from Brazil

Dear Mr. Awana:

In your letter dated July 8, 1997, written on behalf of Ragg Importing Co., Inc., you requested a tariff classification ruling for six styles of shoes.

You state that the submitted footwear samples are PVC "jelly shoes" for adults and children. Style Possession Children #536, which you also state comes in an adult version, Possession Adult #537, is an open heel/closed toe shoe with a buckle closure across the instep. This shoe appears to be made in one piece by molding. Style Hype Children #525, which you also state comes in an adult version, Hype Adult #520, is an open heel/closed toe shoe with a metal buckle closure across the instep, and a separate heel plug. Style Tina IX #508 is a closed heel/closed toe, rubber/plastic children's shoe with two separate plugs inserted into the sole. Style Doll Flower VIII #662 is a closed heel/closed toe children's shoe with a metal buckle closure across the instep, and two separate plugs inserted into the sole. Style Happy #553 is a children's open heel/open toe shoe with a separately applied insole and separate rubber/plastic strap containing a buckle closure across the instep. Style Mystic #518 is an open heel/closed toe children's shoe with a separately applied rubber/plastic backstrap containing a buckle closure.

The applicable subheading for style Possession Children #536 and Possession Adult #537 will be 6402.99.14, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastic, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics, not covering the ankle, sandals and similar footwear produced in one piece by molding. The rate of duty will be 4.2% ad valorem. The applicable subheading for styles Hype Children #525 and Hype Adult #520, Tina IX #508, Doll Flower VIII #662, Happy #553, and Mystic #518 will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastic, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics, not covering the ankle. The rate of duty will be 6% 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,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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