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NY I85856




September 23, 2002

CLA-2-64: RR: NC: TA: 347 I85856

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.90

Mr.John B. Pellegrini
Ross & Hardies
65 East 55th Street
New York, NY 10022-3219

RE: The tariff classification of women’s footwear from Brazil.

Dear Mr. Pellegrini:

In your letter dated September 04, 2002, on behalf of your client Phoenix Footwear Group Inc., you requested a tariff classification ruling.

The submitted half pair sample, identified as style “Willow,” is a woman’s closed-toe, closed-heel fashion shoe that does not cover the ankle. The shoe has a predominately textile upper, a ¼-inch wide high-gloss plastic material adjustable instep strap with metal buckle closure, a padded insole, a 1½-inch high heel and a rubber/plastic outsole. The shoe also has a ¼-inch wide encircling high-gloss plastic material top-line that increases in width to cover the back outside counter heel portion of the shoe. You state that the shoes are valued over $12/pair.

The applicable subheading for style “Willow,” will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; 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 does not have open toes or open heels; which is not a slip-on; and which is valued over $12.00 per pair. The rate of duty will be 9% ad valorem.

We are returning the sample as 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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