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NY D88630




March 22, 1999

CLA-2-64:K:TC:A3:D23 D88630

CATEGORY: CLASSIFICATION

TARIFF NOS.: 6402.99.1865; 6402.99.8060; 6404.19.8060

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

RE: The tariff classification of four shoes from China.

Dear Mr. Spano:

In your letter dated February 24, 1999, your company requested a tariff classification ruling on behalf of your client, Candies, Inc.

You included four samples designated style numbers TB 316, TB 698, TB 735, and TC 2210. Styles TB 316, TB 698 and TB 735 are womens shoes with outer soles and uppers of rubber/plastics. Style TC 2210 is a womans shoe with an outer sole of rubber/plastics and an upper of textile materials. All shoes will cost approximately $7.00 FOB. The shoes will be imported from China.

The applicable subheading for styles TB 316 and TB 698 will be 6402.99.8060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics; other footwear; other; other; other; valued over $6.50 but not over $12/pair; for women. The duty rate will be $0.90/pr. + 20% ad valorem.

The applicable subheading for style TB 735 will be 6402.99.1865, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics; other footwear; other; having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; other; other; other; for women; other. The duty rate will be 6% ad valorem.

The applicable subheading for style TC 2210 will be 6404.19.8060, HTSUS, which provides for other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials; footwear with outer soles of rubber or plastics; other; other; valued over $6.50 but not over $12/pair; for women. The duty rate will be $0.90/pr. + 20% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations.

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,

John J. Martuge

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