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NY J88888




October 8, 2003

CLA-2-64: RR: NC: SP: 247 J88888

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.35

Mr. Michael R. Spano
Mr. Michael R. Spano & Co., Inc.
Custom House Brokers
190 Mckee Street
Floral Park, NY 11001

RE: The tariff classification of footwear from China.

Dear Mr. Spano:

In your letter dated September 23, 2003, on behalf of your client Kenneth Cole Productions L.P., you requested a tariff classification ruling.

The submitted half pair sample identified as Style # AB4-267, is a child’s open-toe, open-heel slip-on shoe that does not cover the ankle. You state that the shoe’s upper is fully covered with plastic sequins and the external surface area of the upper should be considered over 90% plastic. You also state that that under the Harmonized Tariff Schedule of the United States (HTSUS), the classification for this shoe should be 6402.99.1871 (HTS).

The shoe has an upper consisting of a single woven textile material band that varies in width from 2-inches at the middle of the vamp to 2 -inches on the sides. The textile band features sewn on rows of clear circular plastic sequins, which overlay and enhance, but do not completely cover the underlying textile surface area of the upper. In this regard, the plastic sequins are considered to be accessory/reinforcement and textile is determined to be the constituent material of the external surface area of the upper. The shoe also has a textile-faced foam rubber padded insole and a molded rubber/plastic outsole.

The applicable subheading for Style # AB4-267, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which is of the slip-on type; which does not have a foxing-like band wholly or almost wholly of rubber or plastics; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% 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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