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NY H86580




December 28, 2001

CLA-2-64:RR:NC:TA:347 H86580

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.30

Mr. Arthur Colpack
Colpack Designs & Manufacturing, Inc.
50 Terminal Street, Bldg. 2 Suite 414
Boston, MA 02129

RE: The tariff classification of footwear from Italy

Dear Mr. Colpack:

In your letter received December 18, 2001 you requested a tariff classification ruling.

The submitted sample, identified by you only as a “sandal slide,” is a woman’s open-toe, open-heel, slip-on shoe with an upper consisting of, as you state, four polyurethane plastic straps connected to a two inch wide rectangular shaped plastic (also polyurethane) vamp piece at the instep, that features numerous “genuine” blue colored “Aventurine” stone pebbles as decorative accessories securely sewn onto it. The shoe also has a rubber/plastic outer sole and a 1-inch high plastic heel.

The applicable subheading for this shoe as described above, will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with outer soles and uppers predominately of rubber and/or plastics; which does not cover the ankle; in which the external surface area of the upper is not over 90% rubber or plastics when all accessories or reinforcements present are included; and which has open toes or open heels. The rate of duty will be 37.5% ad valorem. The rate of duty will remain the same in 2002.

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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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