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NY G82928




November 14, 2000

CLA-2-64:G23 G82928

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.90.9000

Ms. Thayme Byers-Bischof
Import Supervisor
Coppersmith, Inc.
2041 Rosecrans Avenue, Third Floor
El Segundo, CA 90245

RE: The tariff classification of a slip-on shoe from China.

Dear Ms. Byers-Bischof:

In your letter dated October 27,2000, you requested a tariff classification ruling on behalf of your client, Impo International.

The sample you provided, style Mars, is a woman’s high-heel slip-on shoe with an outersole of rubber/plastic material and an upper of synthetic leather material almost entirely covered by a mesh of tiny aluminum plates. The upper consists of two straps, approximately 3/8 inch wide, transversing the foot horizontally near the ankle and the toes, with a third strap crossing diagonally between them. The aluminum disks are taken to be the material providing the greatest external surface area of the upper. The sample was cut and in part disassembled by the classifying officer and has not been returned.

The applicable subheading for style Mars will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with uppers of other than leather, composition leather or textile materials, other, other. The rate of duty will be 12.5% 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 this ruling letter should be attached to 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.

If you have any questions pertaining to this matter, please contact Field National Import Specialist Leo S. Maciejewski at 207-771-3617 or National Import Specialist Richard Foley at 212-637-7089

Sincerely,

Jeffrey Walgreen,
Port Director

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