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NY C80091



October 15, 1997

CLA-2-64:K:TC:A4:D23 C80091

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.3540

Mr. Daniel Angevine
Excel International of NY Corp.
147-48 182nd Street - STE #201
Jamaica, NY 11413

RE: The tariff classification of two shoes from China or Korea.

Dear Mr. Angevine:

In your letter dated September 24, 1997 your company requested a tariff classification ruling on behalf of your client, Perry Ellis Footwear.

You included two samples that were labeled and referred to in your letter as a man's "Beach Slide" and "Sports Slide." The "Beach Slide" is described as having an upper made from a spandex fabric material with a Velcro closure and attached to a neoprene sole. At the narrowest part of the closure it measures approximately 2 3/4 inches and at its widest point it measures 4 inches. A "Perry Ellis America" logo is placed near the end of the closure. On the bottom of the sole are the words "America" in letters 1 1/4 inches and the name "Perry Ellis" beneath it in smaller letters. The " Sports Slide" is described as having an upper made from a spandex material into which the foot slides. The upper is seamed down the middle with a small elastic insert on each side for expansion. One side has a five line design. The sole is made of neoprene. The top part has the words "America" in larger letters and "Perry Ellis" in smaller letters. On one side of the sole are the words "America" in larger letters and "Perry Ellis" in smaller ones. On the bottom of the sole is a large letter "P" and "Perry Ellis America" in smaller letters. The shoes will be imported from China or Korea.

The applicable subheading for the "Beach Slide" and "Sports Slide" will be 6404.19.3540, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials; footwear with outer soles of rubber or plastics; other; footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper; other; other; for men. The duty rate will be 37.5% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

John J. Martuge

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