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NY J88640




September 22, 2003

CLA-2-64: RR: NC: TA: 347 J88640

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Ms. Jane A. Sheridan
Brown Show Company, Inc.
8300 Maryland Avenue
St. Louis, MO 63105-3693

RE: The tariff classification of footwear from China.

Dear Ms. Sheridan:

In your letter dated August 28, 2003, you requested a tariff classification ruling.

The submitted half pair sample, identified as Pattern # LS4S-288A, is a woman’s closed-toe, open-heel fashion shoe that does not cover the ankle. The upper consists of an approximately 2 ½-inch high-gloss rubber/plastic toe-cap that is sewn to a plastic coated mesh material that covers the sides and top vamp. Additionally, you have provided a laboratory report that identifies the mesh material as consisting of textile yarns that are coated with plastic and note that for classification purposes, plastic-coated textile material is considered “plastic” under Note 3(a) to the Harmonized Tariff Schedule of the United States, Chapter 64. The shoe also has a high-gloss rubber/plastic slingback strap with a stretchable heel band, a 1 ¾-inch high heel, a padded insole and a rubber/plastic outsole.

The applicable subheading for the shoe, identified as Pattern # LS4S-288A, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in note 4 (a) to this chapter) is rubber or plastics, not covering the ankle, other. The rate of duty will be 6% 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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