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NY G83272




November 17, 2000

CLA-2-64:RR:NC:TA:347 G83272

CATEGORY: CLASSIFICATION

TARIFF NO. 6402.99.18, 6402.99.30

Mr. Irwin Miller
Maxwell Shoe Company, Inc.
P.O. Box 37
101 Sprague Street
Readville, MA 02137-0037

RE: The tariff classification of footwear made in Italy and Taiwan.

Dear Mr. Miller:

In your letter dated October 13, 2000 you requested a classification ruling for two footwear styles which you state are made up of polyurethane.

The shoe identified as “Lil Baci” is a misses size 13 slip-on with open toes and heel and an outer sole of rubber or plastics material. The upper consists of what appears to be woven textile material with an external layer of rubber or plastics being visible to the naked eye and interwoven with substantial textile thread. The external surface area of the upper is predominantly rubber or plastics material.

The applicable subheading for style “Lil Baci” 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, not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics, other, footwear with open toes or open heels, other. The rate of duty will be 37.5 percent ad valorem.

The second style identified as “Mayfair” is also a misses size 13 slip-on with open toes and heel and an outer sole of rubber or plastics material. The upper consists of two straps which hold the forefoot and an ankle strap post assembly with a metal buckle closure system. The two front straps of the upper appear to be composed of interwoven textile strips with an external layer of rubber or plastics being visible to the naked eye. The rear ankle strap post assembly portion of the upper is composed of a rubber or plastics material. In this regard, the upper is considered to be of rubber or plastics material. You have not provided component material percentage measurements for the upper, however a visual examination indicates that the external surface area of the upper (including accessories and reinforcements)is over 90 percent rubber or plastics.

The applicable subheading for style Mayfair will be 6402.99.18 (HTS) which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which over 90 percent of the external surface area (including accessories and reinforcements) is rubber or plastics, other, other, for other persons. The rate of duty will be 3 percent 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 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 you have any questions regarding this ruling, contact National Import Specialist, Richard Foley at (212) 637-7089.

Sincerely,

Robert Swierupski
Director,

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