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NY N020540




December 20, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.3560 , 6506.91.0060

Mr. Michael Skidmore
Michael Skidmore, Customs Consultants
103 Greenleaf Street
Quincy, MA 02169

RE: The tariff classification of a woman’s shoe and a sequined cap from China.

Dear Mr. Skidmore:

In your letter dated November 30, 2007, on behalf of your client Potpourri Group Inc., you requested a tariff classification ruling for a women’s shoe with sequins, Style number V25457 and a Baseball-style cap with sequins, Style V25105.

The shoe identified as Style V25457 is a closed-toe, open-heel women’s shoe that has a predominately textile material upper with a rubber/plastic toe bumper, a lace closure, a textile tongue, an encircling ¾-inch high rubber/plastic foxing band and a rubber/plastic outer sole. The predominately textile material external surface area upper also features numerous stitched-on accessories or reinforcements consisting of small, round, polypropylene plastic sequins. The circular shaped plastic sequins, stitched end to end, do not completely cover or obscure the underlying textile external surface area upper material. You state that the shoe will be valued over $6.50 but not over $12 per pair.

The applicable subheading for the women’s shoe, identified as Style V25457, will be 6404.19.3560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open-toes or open-heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

The Style V25105 Baseball-style cap has six panels and a peak constructed of woven cotton twill fabric covered with polypropylene sequins.

Style V25105 is described in heading 6505, which provides for headgear made up from textile fabric, and in heading 6506, which provides for other headgear, in this instance of plastics. Neither component imparts the essential character of the cap, which will be classified in accordance with General Rule of Interpretation (GRI) 3 (c) under the heading that occurs last in numerical order in the HTS.

The applicable subheading for the Style V25105 Baseball-style cap will be 6506.91.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other headgear of rubber or plastics. The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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