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NY E89505




November 26, 1999

CLA-2-64:RR:NC:TP:347 E89505

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Ms. Jane A. Sheridan
Pagoda
8300 Maryland Avenue
St. Louis, MI 63105

RE: The tariff classification of a woman’s rubber/plastic shoe from China.

Dear Ms. Sheridan:

In your letter dated October 29, 1999, you requested a tariff classification ruling.

You have submitted a sample of what you state is a woman’s open toe, open back slip-on, sling-back shoe. You state the vamp is made of woven plastic strips, with a rubber/plastic outer sole. The rubber/plastic strips of the vamp appear to be made up of interwoven textile yarns that are coated or covered with rubber/plastic and therefore considered to be rubber/plastic for tariff purposes as enumerated in Note 3(a) to chapter 64, Harmonized Tariff Schedule of the United States (HTSUS).

The applicable subheading for the shoe will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics, not covering 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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