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NY E85455




September 7, 1999

CLA-2-64:K:TO:A3:D23

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.4050

Ms. Judy T. Del Sardo
Alto Customhouse Brokers, Inc.
145-03 156th Street
Jamaica, NY 11434

RE: The tariff classification of a shoe from China.

Dear Ms. Del Sardo:

In your letter dated August 4, 1999, your company requested a tariff classification ruling on behalf of your client, Ipanema Shoe Corporation.

You included a sample manufacturer’s style Sherry and described it as a boot with an outer sole and upper of rubber. The shoe is a woman’s shoe and will be imported from China.

The applicable subheading for the shoe will be 6402.91.4050, Harmonized Tariff Schedule of the United States, which provides for other footwear with outer soles and uppers of rubber or plastics; other footwear; covering the ankle; 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 (1) footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) 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; for women; other. The duty rate 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.

Sincerely,

John J. Martuge

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