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NY C84965




March 10, 1998

CLA-2-64:G23 C84965

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Mr. Asher Rubinstein
Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Ave. 33rd Floor
New York, NY 10167-3397

RE: The tariff classification of woman's plastic shoe from China.

Dear Mr. Rubinstein:

In your letter dated March 2, 1998, you requested a tariff classification ruling on behalf of your client, Nine West Group, Inc..

The sample submitted with your request is style "Bring Up", a woman's casual slip-on shoe constructed with an outer sole of rubber and an upper external surface composed entirely of a plastic material which is buffed and sanded to simulate a suede-like texture. This style does not incorporate a foxing or foxing-like band. The product will be imported from China.

The applicable subheading for style "Bring Up" will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 general rate of duty 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 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,

Jeffrey Walgreen,
Port Director

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