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NY K86046




May 26, 2004
CLA-2-64:RR:NC:SP:247 K86046

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.30

Ms. Maria E. Julia
Newport news, Inc.
711 Third Avenue
New York, NY 10017

RE: The tariff classification of footwear from China

Dear Ms. Julia:

In your letter dated May 7, 2004 you requested a tariff classification ruling.

The submitted half pair sample identified as Style #S05-09-020 is a woman’s open-toe, open-heel slide sandal with a plastic platform wedge-type midsole and a rubber/plastic outer sole. The sandal has a shiny polyurethane plastic upper that features a suede leather bow accessory decorated with rhinestones, which is sewn and cemented across the center of the upper over the toes. Based on visual estimates, the leather material accounts for at least 10% or more of the external surface area of the upper, with all accessories and reinforcements included.

The applicable subheading for the sandal identified as Style #S05-09-020 will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); and which has open toes or open heels. The rate of duty will be 37.5% ad valorem.

We are returning the sample as you 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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