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NY G86991




February 14, 2001

CLA-2-64:RR:NC:TP:347 G86991

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.90.90

Mr. Djibril Makalou
Ann Taylor
1372 Broadway, 5th floor
New York, NY 10018

RE: The tariff classification of footwear from Italy.

Dear Mr. Makalou:

In your letter dated February 2, 2001, you requested a tariff classification ruling.

You have submitted a sample of a woman’s slip-on shoe with an open toe and heel, style “Viva,” #34-11369. The upper is made up of a band across the instep which you state is made of leather, with a piece of fabric on top of the leather that is completely covered with plastic decorative beads. Since the plastic beads completely obscure the underlying leather, this upper strap will be rubber/plastics for purposes of chapter 64, Harmonized Tariff Schedule of the United States, HTSUS, Note 4(a) which states that the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments. The upper also features a leather strap that encircles the back of the foot. Due to the leather strap, this shoe has an upper that is not over 90% rubber/plastics. The outer sole is made of leather.

The applicable subheading for style “Viva” #34-11369 will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper’s external surface is predominately other than leather, composition leather, or textile materials, and which has an outer sole that is predominately other than rubber or plastics. 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 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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