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April 15, 1999

CLA-2-64:RR:NC:TA:347 E80077

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.30

Mr. Nick DeMarco
K.C. Burdette Company, Inc.
45 John St., Suite 903
New York, NY 10038

RE: The tariff classification of footwear from China

Dear Mr. DeMarco:

In your letter dated April 1, 1999, on behalf of your client the Princeton Trading Co., Inc. you requested a tariff classification ruling.

The submitted samples are two half pairs of women’s high heeled, open toe, open heel, slip-on fashion shoes, both identified with the same style number W-92809 W/W, and differing mainly in color. One shoe is red in color, with an embossed plastic upper external surface that features a fluffed-out, 5-inch long red turkey feather boa accessory piece, that is securely stitched onto the upper in three places and covers most of the shoe’s vamp. The other shoe is white in color, basically of identical construction, with a white plastic upper and a white turkey feather boa accessory, also secured by stitching across the width of the vamp. Both shoes have cemented-on plastic outer soles.

The applicable subheading for both shoes, identified by Style #W-92809 W/W( red and white), will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which both the upper’s and the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; which has open toes or open heels, or is of the slip-on type; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); and which is not designed to be a protection against water, oil, or cold or inclement weather. 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 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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