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NY F82220




February 2, 2000

CLA-2-64:RR:NC:TP:347 F82220

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.30

Mr. Bruno F. Romano
Euro Cargo Express
154-09 146th Avenue
Jamaica, NY 11434

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

Dear Mr. Romano:

In your letter dated January 20, 2000, written on behalf of your client, A. Marinelli, you requested a tariff classification ruling.

You have submitted a sample of a woman’s slip-on shoe, with an open toe and heel, style name “Duncan II,” 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 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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