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January 20, 1999

CLA-2-64:RR:NC:TA:347 D86485

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.5030 ; 6404.19.5060

Mr. Michael Su
ECI Systems and Engineering
596 Lynnhaven Parkway
Virginia Beach, VA 23452

RE: The tariff classification of footwear from china

Dear Mr. Su:

In your letter dated January 4, 1999 you requested a tariff classification ruling.

You have submitted a sample of a low-top casual slip-on shoe, which represents your men’s Model #’s P094B(navy blue) and P094C(white). It has an all textile cotton upper, a cut rubber outer sole, a rubber toe bumper and a fully encircling, 1-inch high rubber foxing band. You state that this shoe is priced at $1.32 per pair.

You have also provided a color catalog picture of a similar shoe for women, your Model #ZS9702A. It is also a low-top, slip-on casual shoe with a textile upper, a rubber/plastic outer sole and a fully encircling, 1-inch high rubber/plastic sidewall which overlaps the upper at the sole. We consider this shoe to have a foxing-like band. You state that this shoe is priced at $1.02 per pair.

The applicable subheadings for the men’s Model #P094(B&C) shoe and for the women’s Model #ZS9702A shoe will be 6404.19.5030 and 6404.19.5060, respectively, Harmonized Tariff Schedule of the United States (HTS), which provide for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; which is not designed to be a protection against water, oil or cold or inclement weather; which has a foxing or foxing-like band wholly or almost wholly of rubber or plastics; and which is valued at or under $3.00 per pair. The rate of duty for both subheadings will be 48% 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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