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NY I86321




October 9, 2002

CLA-2-64: RR: NC: TA: 347 I86321

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.30.00

Ms. Melissa Weiss
Barthco International, Inc.
721 Chestnut Street
Philadelphia, PA 19106

RE: The tariff classification of footwear from China.

Dear Ms. Weiss:

In your letter dated September 18, 2002, on behalf of your client, Nine West Inc., you requested a tariff classification ruling.

The three submitted samples are described as follows:

Style “SW-KLEE,” is a woman’s open-toe, open heel, slip-on shoe. The upper consists of six approximately 3/16-inch wide leather straps that are looped around a 1-inch mid-instep leather “O” ring and nailed to the side quarters of the shoe. The shoe has a wooden platform with an approximate 2 ¾-inch heel, a heel pad that is affixed to the top surface of the wooded footbed at the heel and a rubber/plastic outsole. Since this heel pad does not extend the length of the entire foot, it does not constitute an “inner sole” for purposes of subheading 6403.30 of the tariff schedule.

Style “R-SUMMERFUN,” is a woman’s open-toe, open heel, slip-on shoe. The upper consists of one approximately 3 ½-inch leather strap that has a nonfunctional 1-inch metal buckle closure that is sewn on top the middle of the vamp. The upper strap has two side sections removed to give the appearance of four 1-inch straps which are nailed to the side quarters of the shoe. The shoe has a wooded platform with an approximate 2 ¾-inch heel, a heel pad that is affixed to the top surface of the wooded footbed at the heel and a rubber/plastic outsole. Because the heel pad does not extend the length of the entire foot, it does not constitute an “inner sole” for purposes of subheading 6403.30 of the tariff schedule.

Style “R-SUMMERTIME,” is a woman’s open-toe, open heel, slip-on shoe. The upper consists of two approximately 1-inch leather straps that crisscross over the middle of the vamp and are nailed to the side quarters of the shoe. The shoe also has a side D-ring closure on the outside crossing strap, a wooded platform with an approximate 2 ¾-inch heel, a heel pad that is affixed to the top surface of the wooded footbed at the heel and a rubber/plastic outsole. Since this heel pad does not extend the length of the entire foot, it does not constitute an “inner sole” for purposes of subheading 6403.30 of the tariff schedule.

The applicable subheading for Styles “SW-KLEE, R-SUMMERFUN, R-SUMMERTIME,” will be 6403.30.00, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, made on a base or platform of wood, not having an inner sole or a protective metal toe-cap. The rate of duty will be Free.

We are returning the sample(s) 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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