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NY E86504




September 20, 1999

CLA-2-64:RR:NC:TA:347 E86504

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.20.40

Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of footwear from China

Dear Ms. Wierbicki:

In your letter dated August 25, 1999, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling.

The submitted sample, item #PP189835, is an open-back, close-toe woman’s slipper with a textile upper, a compressed paperboard heel wedge insert and a suede leather outer sole. You state that this shoe is valued at over $2.50 per pair. You have provided an independent lab report indicating that the weight of the textile, rubber and plastic components in this shoe is 41.77%, leather is 11.89% and paperboard /cardboard is 46.19% (a .015% working loss weight has also been accounted for). Classification of this item is based on the accuracy of these submitted component weight breakdown figures, and they will be subject to verification by Customs, at the time of actual importation at the ports of entry.

The applicable subheading for this slipper, identified as item #PP189835, will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately leather or composition leather; which is, by weight, not over 50% as a total of textile material, rubber and plastics; and which is valued over $2.50 per pair. The rate of duty will be 10% 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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