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NY F83037




February 22, 2000

CLA-2-64:RR:NC:TA:347 F83037

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.1890

Mr. J. Epstein
W. N. Epstein & Co., Inc.
4433 Woodson Road
St. Louis, MO 63134

RE: The tariff classification of footwear from China

Dear Mr. Epstein:

In your letter dated February 10, 2000, on behalf of the Trimfoot Co., you requested a tariff classification ruling.

The submitted sample is a pair of infant’s shoes, identified by you as “Baby Deer”, style “5544”. The shoe is below ankle height, with an all plastic upper assembled by stitching, a plastic ankle strap side buckle closure and a stitched-on plastic outer sole. The shoe also has a decorative man-made textile bow that is loosely stitched onto the plastic upper over the toes. The bow is considered to be a “loosely attached appurtenance” for classification purposes and, therefore, will be excluded from all upper surface area considerations.

The applicable subheading for this infant’s shoe, style “5544”, will be 6402.99.1890, 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.

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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