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NY D81876




September 21, 1998

CLA-2-64:RR:NC:TP:347 D81876

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.70, 6404.19.35

Mr. Michael R. Spano
Michael R. Spano & Co., Inc.
190 McKee Street
Floral Park, NY 11001

RE: The tariff classification of misses shoes from China.

Dear Mr. Spano:

In your letter dated August 28, 1998, written on behalf of your client, Candies, Inc., you requested a tariff classification ruling.

You have submitted samples for what you describe as misses shoes. You state that style #TB482K "Rocker" misses OTOB shoe is made up of a PU upper and a rubber/plastic sole. The shoe features a lace-tie closure and a thick rubber sole measuring approximately 1-1/4 inch thick at the front of the shoe to about 2 inches thick at the heel. A foxing-like band overlaps the upper by more than 1/4 inch around the entire perimeter of the shoe. You also state that this shoe is valued at approximately $4.00 per pair. You state that style "Screen Door" misses OTOB shoe has an upper made of satin PU and nylon mesh, and an EVA rubber/plastic sole. This shoe has a thick sole measuring approximately 1-1/2 inch thick at the front portion to about 3 inches thick at the heel. The shoe also features a metal buckle closure and you state that it is valued at approximately $5.00 per pair.

The applicable subheading for style TB482K "Rocker" will be 6402.99.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper and outer sole's external surface is predominately rubber and/or plastics, which is other than "sports footwear," which is not covering the ankle, which has a foxing-like band applied or molded at the sole and overlapping the upper, which is valued over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37.5% ad valorem. The applicable subheading for style "Screen Door" will be 6404.19.35, HTS, which provides for footwear in which the upper's external surface is predominately of textile materials, in which the outer sole's external surface is predominately rubber and/or plastics, which is of the slip-on type, which is other than athletic, and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-466-5890.

Sincerely,

Robert B. Swierupski
Director,

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