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NY C80742




October 20, 1997

CLA-2-64:FO:CM:NP:POR:CO:D24:C80742

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18; 6402.99.60-90; 6403.99.60-90

Anthony Dragone
Import Supervisor
Steven Buscemi Customs Brokerage
317 S. Isis Ave., Suite 201
Inglewood, CA. 90301

RE: The tariff classification of footwear from China

Dear Mr. Dragone:

In your letter dated September 30, 1997, and received in this office for reply on October 17, 1997, you requested a tariff classification ruling on behalf of your client, Man Fung International.

Five samples were provided. Style # ML020 is a child or youth's shoe, closed with two buckles and straps, with a rubber lug sole and polyurethane, below-ankle upper.

Style # ML028 is a child's shoe with lace closure, rubber lug sole, and polyurethane, below-ankle upper.

Style # ML011 is a lace-closed, below-ankle shoe with a rubber sole and a split leather upper. The area between sole and upper is covered by a band of foxing.

Style #ML035 is a child's athletic-style shoe, below-ankle in height, with rubber sole and velcro strap closure. The upper is part PVC and part textile fabric. Although no measurements were provided, the textile portion appears to make up less than 50% but more than 10% of the external surface area of the upper.

Style # M611B is an adult's slipper or shower shoe with plastic sole and upper, with open toe and heel.

The applicable subheading for styles # ML020, ML028, and M611B 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 plastics; other than sports footwear, zoris, footwear with a protective metal toe-cap, or footwear covering the ankle; footwear having uppers of which over 90% is rubber or plastics, including accessories and reinforcements; other than footwear made on a base of wood or of cork; other than sandals of plastic, produced in one piece by molding. The rate of duty will be 6%.

Style # ML011 would be subject to unisex considerations, with men's sizes 8 and below classified 6403.99.90 and men's sizes above 8 classified 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other than sports footwear, footwear with outer soles of leather, footwear made on a base of wood, footwear incorporating a protective toe-cap, footwear covering the ankle, or welt footwear. The rate of duty for men's sizes (6403.99.60) will be 8.5%, ad valorem; the rate of duty for women's sizes (6403.99.90) will be 10%, ad valorem.

The applicable subheading for the style # ML035 will be 6402.99.60/90 (depending upon the per-pair value), Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics; other than sports footwear, zoris, footwear with a protective metal toe-cap, or footwear covering the ankle; other than footwear having uppers of which over 90% is rubber or plastics, including accessories and reinforcements (excepting footwear with foxing or a foxing-like band); other than footwear designed to be worn for protection; other than footwear with open toes or open heels or of a slip-on type. The rate of duty will be 20%-48%, depending on per-pair value.

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,

Lewellyn Robison
Port Director

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