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NY F88148




July 7, 2000

CLA-2-64:RR:NC:TP:347 F88148

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.35, 6404.20.60, 6403.99.90

Ms. Virginia V. Bergeron
Easy Street
364 Route 108
Somersworth, NH 03878-1579

RE: The tariff classification of women’s footwear from China.

Dear Ms. Bergeron:

In your letter dated June 21, 2000, you requested a tariff classification ruling.

You have submitted three styles of women’s footwear. You state that style MS#117 “Rose” has an upper made up of 51% mesh (fabric) and 49% PU, and a plastic outer sole. The shoe is a slip-on with a closed toe and heel. The applicable subheading for style “Rose” will be 6404.19.35, 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 rubber and/or plastics, which is of the slip-on type that is held to the foot without the use of laces or buckles or other fasteners, which is other than athletic, which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

You state that style MS #156“Skimmer II” is made up of a fabric upper and a leather outer sole. You state that the weight breakdown for this shoe is 46.1% rubber/plastic and 22.2% fabric. The applicable subheading for style “Skimmer II” will be 6404.20.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper’s external surface is predominately of textile materials, in which the outer sole’s external surface is predominately leather or composition leather, and which is, by weight, over 50% as a total of textile materials, rubber and plastics, and over 10% of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

You state that style MS#81 “Miami” is made up of a leather upper and a plastic outer sole. The applicable subheading for style “Miami” will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for other persons. The rate of duty will be 10% 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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