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NY H87306




February 6, 2002

CLA-2-64:RR:NC:TP:347 H87306

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.80

Ms. Ladonna D. Akins
Phoenix International Freight Services, Ltd. 4659 World Parkway Circle
St. Louis, MO 63134-3115

RE: The tariff classification of a rubber/plastic shoe from China.

Dear Ms. Akins:

In your letter dated January 25, 2002, written on behalf of your client, Footwear Unlimited Incorporated you requested a tariff classification ruling.

The submitted half pair sample identified as style “BTF027001-10 ANA” which is a closed-toe, closed-heel slip-on casual shoe that does not cover the wearer’s ankle. You state that the external surface area of the shoe’s upper consists predominately of functionally stitched polyurethane (PU) plastic material components and features 1”elastic textile bands located on the sides of the upper. The shoe has a cemented-on, molded thermoplastic rubber (TPR) bottom with a foxing-like band that overlaps the upper at the sole by 1/4 inch or more all around the shoe’s perimeter. You have informed us, via telephone conversation that the shoe will be valued over $6.50 but not over $12/pair.

The applicable subheading for the style “BTF027001-10 ANA” will be 6402.99.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, with a foxing-like band applied or molded at the sole and overlapping the upper, which is valued over $6.50 but not over $12.00 per pair. The rate of duty will be 90 cents per pair plus 20% 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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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