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NY I81603




May 21, 2002

CLA-2-64: RR: NC: TA: 347 I81603

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.90

Ms. Stephanie A. Goldfischer
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Avenue
33rd Floor
New York, NY 10167-3397

RE: The tariff classification of footwear from China.

Dear Ms. Goldfischer:

In your letter dated May 13, 2002, on behalf of your client BBC International, Ltd. you requested a tariff classification ruling.

You have submitted a sample identified as Style TAW1H101z, a woman’s closed-toe, closed-heel, slip-on shoe with a woven textile material upper. The upper features an approximate 1 ½-inch rubber/plastic triangle sewn to the top vamp and a approximate 2 inch rubber/plastic rectangular heel tape sewn to the back of the heel. The shoe also, has a combination rubber/plastic and textile outer sole. You have not provided any information related to the surface percentage amounts of textile and rubber/plastic materials that comprise the outer sole. For the purposes of this ruling we will accept your statement, that textile is the component material of the outer sole having the greatest surface area in contact with the ground, to be accurate. This information may be verified at the time of importation.

The applicable subheading for the Style TAW1H101z, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather, in which the upper’s external surface is predominately textile materials, in which the upper, by weight, predominately consists of fibers other than vegetable fibers or wool, and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% 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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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