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NY C89545


July 21, 1998

CLA-2-64:RR:NC:TP:347 C89545

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.20.60

Mr. Louis S. Shoichet

Tompkins & Davidson, LLP

One Astor Plaza

1515 Broadway

43rd Floor

New York, N.Y. 10036

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

Dear Mr. Shoichet:

In your letter dated June 25, 1998, written on behalf of your client, Avon Products, Inc., you requested a tariff classification ruling.

You have submitted a sample of what you state is a ladies open heel house slipper, constructed with a man-made fiber (acrylic) "leopard" print upper and a leather outer sole. You state that the heel base is constructed of polyurethane foam. You have enclosed a weight breakdown of the constituent material components of the shoe, which you state is valued over $12.00 per pair.

In your letter, you have provided weight breakdowns for the various component materials used in the construction of this shoe. Based on the weights and percentages you have indicated, we have determined that the textile, rubber and plastics component parts present in this shoe account for over 50% of the shoe's total weight. Specifically, according to your figures, as much as 63.69% by weight of the component materials used in the assembly of this shoe are made of textile, rubber and plastics.

The applicable subheading for the shoe will be 6404.20.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials, in which the outer sole's external surface is predominately leather or composition leather, and which is, by weight, over 50% as a total of textile materials, rubber and/or plastics, and over 10% 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,


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