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NY J86697




August 1, 2003

CLA-2-64: RR: NC: TA: 347 J86697

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.90

Mr. R. Trace Garrett
Associated Merchandise Corporation
500 Seventh Avenue
New York, NY 10018

RE: The tariff classification of footwear from Italy.

Dear Mr. Garrett:

In your letter dated July 07, 2003, you requested a tariff classification ruling.

The three submitted samples are described as follows:

Style “Slide” is a woman’s an open-toe, open-heel, slip-on shoe. The shoe has an upper that consists of a 1 -inch wide elastic band and two -inch wide leather straps that cross over the middle of the vamp, a padded insole, a 1 ½-inch wedge-type heel and a rubber/plastic outsole

Style # 1168 is a woman’s an open-toe, open-heel, slip-on shoe. The shoe has an upper that consists of a 1 -inch wide elastic band and two -inch wide leather straps that cross over the middle of the vamp, a -inch wide leather heel strap with a sewn on -inch wide textile band, a padded insole, a 1 ½-inch wedge-type heel and a rubber/plastic outsole.

Style # 1182 is a woman’s an open-toe, open-heel, slip-on shoe. The shoe has an upper that consists of a 1 -inch wide elastic band and two -inch wide leather straps that traverse the middle of the vamp, a -inch wide leather heel strap with a sewn on -inch wide textile band, a padded insole, a 1 ½-inch wedge-type heel and a rubber/plastic outsole.

You did not provided any documentation related to the percentages of the component materials which make up the external surface areas of these shoe uppers. For the purposes of this ruling we will accept your statement, that leather is the component material of the upper having the greatest external surface area, to be accurate. This information may be verified at the time of importation.

The applicable subheading for Styles “Slide,” # 1168 and # 1182, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for other persons, valued over $2.50 per pair. The rate of duty will be 10% ad valorem.

We are returning the samples 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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