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NY C81690



December 19, 1997

CLA-2-64:K:TC:A4:D23 C81690

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.1865

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of a shoe from China and/or Taiwan.

Dear Mr. Eisen:

In your letter dated December 5, 1997 your company requested a tariff classification ruling on behalf of your client, Avon Products, Inc.

You included a sample, no designated style number, and described it as a women's slip-on sandal with open toe and heel. The shoe has a plastic sole and an upper consisting of an external surface embossed entirely with polyurethane plastic. The upper consists of side supports, a rear heel strap and a mid-piece which covers the forefoot and is attached to the side supports by means of a Velcro closure. The shoe will be imported from China and/or Taiwan. The sample is being returned as requested.

The applicable subheading for the shoe will be 6402.99.1865, Harmonized Tariff Schedule of the United States, which provides for other footwear with outer soles and uppers of rubber or plastics; other footwear; other; having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather); other; other; other; for women; other. The duty rate will be 6% 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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