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NY 858888

Jan. 15, 1991

CLA-2-64:S:N:N3D:346 M 858888


TARIFF NO.: 6404.19.50

Mr. Bernard D. Liberati
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883

RE: The tariff classification of a woman's casual shoe from China.

Dear Mr. Liberati:

In your letter dated November 14, 1990, on behalf of your client Eddy Shoe Co., you requested a tariff classification ruling.

The submitted sample, your style #2ll0, is a woman's low- heel casual shoe. The shoe is of the slip-on type with an upper of canvas (textile) material that has an elasticized band going across the instep, and a vulcanized-on, calendered rubber/plastic outsole that has been rolled up at the sides and overlaps the upper all around the shoe. The amount of overlap measures approximately 3/8 inch around the front to as much as 1/4 inch at the heel. We consider this shoe to have a foxing-like band.

We note that you have stated in your letter that the subject sample has "no foxing or foxing-like band", but your belief is contrary to a long established Customs position.

We also note that your Interim Footwear Invoice indicates that the subject sample is exclusively of adhesive construction. Our examination reveals that the attachment of the sole to the upper is accomplished not merely by cementing but also by vulcanization and therefore this method of attachment does not constitute an exclusive adhesive construction.

We further note that you have stated, via telephone, that the value of the subject shoe is $1.00 per pair.

The applicable subheading for the shoe, style #2110, will be 6404.19.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately of textile materials; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than athletic footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which has a foxing-like band almost wholly of rubber or plastics; and which, you state, is valued not over $3.00 per pair. The rate of duty will be 48% ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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