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NY C86975




May 6, 1998

CLA-2-64:G23 C86975

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Ms Mary Berry
Elan-Polo
630 Melrose Ave.
Nashville, TN 37211-2161

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

Dear Ms Berry:

In your letter dated April 20, 1998, you requested a tariff classification ruling.

The sample submitted with your request is pattern EC4895BE, a woman's open-toe, open-heel shoe with a back strap that buckles. The upper is almost exclusively of plastic, with the exception of a small knit tab at the buckle and the embroidery threads forming the outlines of decorative flowers. This shoe has a platform sole the tapers from a height of 2 3/4" at the heel to 3/4" at the toe. It is presumed that plastic material comprises over 90% of the surface area of the upper; the outer sole is also of rubber/plastic material. The sample is being returned, as requested.

The applicable subheading for pattern EC4895BE 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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