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NY K85895




May 19, 2004
CLA-2-64: RR: NC: SP: 247 K85895

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.90

Ms. Sally Ann Mulkeen
Phoenix International Business Logistics, Inc. 1201 Corbin Street
Elizabeth, NJ 07201

RE: The tariff classification of footwear from Brazil.

Dear Ms. Mulkeen:

In your letter dated May 04, 2004, on behalf of your client Phoenix Footwear Group Incorporated, you requested a tariff classification ruling.

The submitted half-pair sample, identified as Style “Tierra,” is a woman’s closed-toe, closed-heel, slip-on shoe that does not cover the ankle. The upper consists of leather front & sidewall portions that are sewn to an elastic-like textile material that covers the middle of the vamp. You have provided a laboratory report, which indicates that the external surface area of this shoe’s upper was measured to be 56.76% leather and 43.24% textile. The shoe also has a foam-padded insole and a rubber/plastic outsole with a 1-inch high rubber/plastic heel. You indicate that the price of the footwear will exceed $12 per pair.

The applicable subheading for Style “Tierra,” 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 sample 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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