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NY G81732




October 13, 2000

CLA-2-64:LA:S:T:1:4:D27 G81732

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.90

Ms. Rebecca Cheung
Ann Taylor, Inc.
1372 Broadway, 6 FL
New York, NY 10018

RE: The tariff classification of casual shoe from Italy

Dear Ms. Cheung:

In your letter dated September 21, 2000, on behalf of Ann Taylor, Inc., you requested a tariff classification ruling.

The submitted sample is called Tahiti 37-10703. It is an open toe, open heel, slip-on casual shoe. The upper is of leather with a 2” plastic platform heel and rubber outsole.

The applicable subheading for the sandals will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately leather; in which the outer sole's external surface is predominately rubber; which is other than "sports footwear"; in which the top of the upper is below the top of the ankle bone; in which the sole is attached to the upper by a means other than welt stitched construction; which is valued over $2.50 per pair; and which is worn by women. The rate of duty will be 10 percent ad valorem.

The sample is being returned to you as requested.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Lawrence J. Rosenzweig
Acting Director

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