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NY J80031




January 24, 2003

CLA-2-64: RR: NC: TA: 347 J80031

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.80

Mr. W.J. Gonzalez
Trans-Union Customs Service, Inc.
11941 S. Prairie Ave.
Hawthorne, CA 90250

RE: The tariff classification of footwear from China.

Dear Mr. Gonzalez:

In your letter dated December 30, 2002, on behalf of your client Strategic Partners, you requested a tariff classification ruling.

The submitted half pair sample identified as Style Name “VINCE,” is a man’s closed-toe, closed-heel slip-on casual shoe that does not cover the wearer’s ankle. The shoe consists of an upper that you state is made up entirely of plastic materials, a padded insole and a molded rubber/plastic outsole. The outsole has a progressively rising wedge-like sidewall that overlaps the upper by varying heights of over ¼-inch to as much as ½-inch and more at various points along the shoe’s lower perimeter. In this regard, the shoe has a foxing-like band. In a follow-up telephone conversation with this office, you stated that this shoe style is valued at over $6.50 but not over $12/pair.

The applicable subheading for Style Name “VINCE,” will be 6402.99.80, 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 measures over 90% rubber or plastics (including any accessories or reinforcements); which has a foxing or foxing-like band applied or molded at the sole and overlapping the upper; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $6.50 but not over $12 per pair. The rate of duty will be 90¢ / pair + 20% 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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