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NY G86160




January 16, 2001

CLA-2-64:RR:NC:TA:347 G86160

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.1865

Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of footwear from China

Dear Ms. Wierbicki:

In your letter dated January 5, 2001, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling.

The submitted half pair sample identified by you as style #PP211904, “Floral Cutout Mule,” is a woman’s closed toe, open back, slip-on fashion shoe. The shoe has an upper with an external surface area that is all plastic and features a floral-like pattern of decorative cutout holes. The shoe also has a rubber/plastic outer sole and a 1-3/4 inch high heel.

The applicable subheading for this women’s shoe, identified as style #PP211904, will be 6402.99.1865, 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.

We are returning the sample as you requested.

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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