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NY J81730




March 21, 2003

CLA-2-64: RR: NC: TA: 347 J81730

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.90

Mr. Jorge X. De Tuya
Customs Services International Inc.
7425 N.W. 48th Street
Miami, FL 33166

RE: The tariff classification of footwear from China.

Dear Mr. De Tuya:

In your letter dated March 12, 2003, on behalf of your client Wayne Shoe Corporation, you requested a tariff classification ruling.

The two half-pair samples were submitted without an item, model, style or pattern number.

The submitted half-pair samples are described as follows:

Sample one is a closed-toe, open-heel, indoor slipper-type shoe that does not cover the ankle. The shoe has a man-made textile fiber upper, a padded insole and a rubber/plastic outsole to which textile fabric has been adhered to the external surface in contact with the ground.

Sample two is a open-toe, open-heel, slip-on sandal. The upper consists of an approximately 1 ¼-inch wide textile material strap that is sewn to the sides of the footbed and looped through a ½-inch wide toe-thong strap, which is secured, to the insole. The sandal also 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.

The applicable subheading for the submitted samples, 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, and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% 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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