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NY F80813




January 13, 2000

CLA-2-64:RR:NC:TP:347 F80813

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.30

Ms. Anne G. Greiner
Fritz Companies, Inc.
3310 Green Park Circle
Charlotte, NC 28217

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

Dear Ms. Greiner:

In your letter dated December 27, 1999, written on behalf of your client, Rack Room Shoes, Inc., you requested a tariff classification ruling.

You have submitted a sample of a woman’s slip-on shoe with an open toe and heel, which you state has a rubber/plastic upper and a rubber/plastic outer sole. The upper consists of two straps across the instep, made of rubber/plastic and textile material, with wooden beads across one of the straps that are considered to be accessory/reinforcement. Therefore, this shoe does not have an upper that is over 90% rubber/plastic.

The applicable subheading for the shoe will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which not over 90% of the external surface area is rubber or plastics, footwear with open toes or open heels. The rate of duty will be 37.5% 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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