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NY G86965




February 14, 2001

CLA-2-64:RR:NC:TA:347 G86965

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.35

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

RE: The tariff classification of footwear from China

Dear Ms. Weirbicky:

In your letter dated January 31, 2001, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling.

The submitted half pair sample, identified by you as the “Barbie Clog” #PP215964, is a woman’s clog-type shoe with a textile fabric upper external surface area. The shoe is of the slip-on type, with an upper that covers the wearer’s toes and instep but does not cover the ankle. At its lowest point at the back of the heel, the top edge of this shoe’s upper measures less than ¾-inches above the surface of the uncompressed socklining. We consider this shoe to have an open heel. It also has an injection molded rubber/plastic bottom with sides that overlap the upper at the sole by ¼-inch or more and is considered to have a foxing-like band. You state that the shoe will be valued at under $3.00 per pair.

The applicable subheading for this shoe, identified as the “Barbie Clog” #PP215964, 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 (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% 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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