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September 15, 1999

CLA-2-64:RR:NC:TA:347 E86384

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Mr. Roger J. Crain
Customs Science Services, Inc.
11901 Reynolds Ave.
Potomac, MD 20854-3334

RE: The tariff classification of footwear from Spain

Dear Mr. Crain:

In your letter dated August 19, 1999, on behalf of Unisa America, Inc., you requested a tariff classification ruling.

The submitted half pair sample, Style “Rico”, is a woman’s open-heel, open-toe, slip-on dress shoe. The upper consists of ¼-inch wide, interconnected plastic toe and instep/heel sling straps, and there is a small flower ornament made of textile and metal with a small glass diamond chip center, that is loosely sewn on center to the strap by the ankle. The shoe also has a rubber/plastic outer sole and a 2-inch high heel. The textile and metal flower ornament is considered to be a “loosely attached appurtenance” for classification purposes, and so will be disregarded from all external surface area material measurements. Therefore, this shoe is considered to have an all plastic upper external surface, with accessories and reinforcement included.

The applicable subheading for the woman’s shoe, Style “Rico”, 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.

We are returning the sample as you requested.

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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