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NY J87274




September 9, 2003

CLA-2-64: RR: NC: TA: 347 J87274

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 August 20, 2003, on behalf of your client Nine West, Inc., you requested a tariff classification ruling.

The submitted half pair sample, identified as Style “Defeat,” is a woman’s open-toe, open heel, slip-on shoe. The shoe has, as you state, an upper that consists of two approximately 2-inch wide high-gloss “crinkled patent leather” straps that vary in width as they crisscross over the middle of the vamp and are nailed to the side quarters. The shoe also has a wooded platform that is encircled with a cork-like material layer, a 3 ¼-inch high heel with a rubber/plastic heel tip, a 3 -inch long heel pad that is affixed to the top surface of the wooded footbed 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 the shoe identified as Style “Defeat,” 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.

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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