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February 25, 1999

CLA-2-64:RR:NC:TP:347 D87628

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Ms. Patti Kniest
Edison Brothers Stores, Inc.
P.O. Box 66995
St. Louis, MO 63166-6995

RE: The tariff classification of women’s rubber/plastic shoes from China, Indonesia, Italy.

Dear Ms. Kniest:

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

You have submitted samples for four styles of ladies shoes. You state that style “Park” #00568 (vendor style #19501), made in China, is a woman’s high-heeled dress sandal with open toes and open heels, and ankle tie straps. The upper is composed of black plastic strips, knotted in the center, and the sole is plastic. You state that style “Huge” #005325, made in Italy, is a woman’s slip-on casual slide platform sandal with open toes and open heels. The upper is composed of bronze colored plastic strips, knotted together, and the sole and platform are of molded plastic. You state that style “Mejia” #00865, made in Italy, is a woman’s high-heeled dress slide sandal with open toes and open heels. The upper is composed of gold colored knotted plastic strips and the sole is plastic. You state that style “Euro Express” #00847 (vendor style #76732W), made in Indonesia, is a woman’s casual slide platform sandal with open toes and open heels, and a plastic “wood grain” platform. The upper is composed of straps of brown braided plastic strips and the sole is plastic.

The uppers of these shoes are constructed of strips of textile yarns which have been completely covered with rubber/plastic and will be considered rubber/plastic for tariff purposes as enumerated in Note 3(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTS).

The applicable subheading for all four styles of shoes 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 or reinforcements such as those mentioned in Note 4(a) to this chapter) is rubber or plastics, not covering the ankle. The rate of duty will be 6% 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 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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