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NY I85930




October 4, 2002

CLA-2-64: RR: NC: TA: 347 I85930

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.30

Ms. Jane A. Sheridan
Brown Shoe Company, Inc.
8300 Maryland Ave.
St. Louis, MO 63105-3693

RE: The tariff classification of footwear from China.

Dear Ms. Sheridan:

In your letter dated September 06, 2002, you requested a tariff classification ruling.

The submitted half pair sample, identified as “Pattern #15936-1,” is a woman’s open-toe, open-heel slip-on shoe. The shoe has a rubber/plastic upper consisting of an approximately 1 ¾-inch wide strap that crosses over the middle of the instep. The upper is decorated with rows of natural seashells, wooden beads and ceramic mini-barrel beads that are tightly attached to the external surface area of the upper. Based on our visual examination of the upper’s decorations, we consider them to be accessories/reinforcements that account for more than 10% of the upper’s external surface area. In this regard, the upper’s surface is presumed to be less than 90% plastic. The shoe also has a padded insole, an approximate 3 ½-inch high wedge-type heel, two approximately 22-inch long plastic strap ankle tie laces and a rubber/plastic outsole.

The applicable subheading for this shoe, identified as “Pattern #15936-1,” will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; and which has open toes or open heels. The rate of duty will be 37.5% 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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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