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May 18, 1999

CLA-2-64:RR:NC:TA:347 E81691

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Mr. John B. Pellegrini
Ross & Hardies
Park Avenue Tower
65 E. 55 St.
New York, NY 10022-3219

RE: The tariff classification of footwear from China

Dear Mr. Pellegrini:

In your letter dated May 3, 1999, on behalf of your client, The Rockport Company, you requested a tariff classification ruling.

The submitted half pair sample, Model W7060, is a woman’s slip-on shoe, with a 2-inch heel, a cemented on rubber/plastic bottom and an upper with a shiny, polyurethane plastic external surface, that has the simulated look of a woven textile fabric. You state that this upper material identified as “Fiammalak”, is a polyester fabric coated with a layer of polyurethane, and that the coating is visible to the naked eye. We agree with you, that a non-transparent plastic material constitutes the external surface of this shoe’s upper.

Therefore, the applicable subheading for this shoe will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover 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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