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NY I89370




January 10, 2003

CLA-2-64: RR: NC: TA: 347 I89370

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.90

Mr. Roger J. Crain
Customs Science Services, Inc.
11901 Reynolds Ave.
Potomac, MD 20854-3334

RE: The tariff classification of footwear from China.

Dear Mr. Crain:

In your letter dated December 20, 2002, on behalf of your client The Topline Corp., you requested a tariff classification ruling.

The submitted half pair sample, identified as Style “MOON,” is a woman’s closed-toe, closed-heel, slip-on shoe. The shoe has a textile upper, a padded insole, an approximate 2 ¾-inch high heel and a molded rubber/plastic outsole to which textile fabric has been adhered to the external surface in contact with the ground.

Note 4 (b), Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), states that the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments. The Explanatory Notes to Chapter 64 HTS, offer the term “when in use” to the external surface area of the outer sole determination.

Visual examination of the sample outsole reveals that it is composed of unit-molded rubber/plastic to which textile fabric has been adhered to the external surface in contact with the ground. This office regards the constituent material of the outer sole to be predominantly of textile material.

The applicable subheading for Style “MOON,” 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. The rate of duty will be 12.5% 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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