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NY K80106




November 7, 2003

CLA-2-64: RR: NC: SP: 247 K80106

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 October 21, 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 # AB3-267-Bongo, is a girl’s closed-toe, open-heel slip-on athletic-like sneaker shoe that does not cover the ankle. The shoe has an textile upper that features sewn on rows of clear circular plastic sequins, which overlay, abut 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 rubber/plastic toe cap and bumper, a six-eyelet lace closure, a textile-faced foam rubber padded insole, a 1 ½-inch wide foxing-like band encircling the shoe’s lower perimeter and a molded rubber/plastic outsole.

The applicable subheading for shoe identified as Style # AB3-267-Bongo, 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 has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

We are returning the sample.

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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