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NY 867080

Oct 15, 1991

CLA-2-64:S:N:N3D:347-T 867080


TARIFF NO.: 6402.99.15

Mr. David Dana
Impo International, Inc.
Sandalwood Drive
P.O. Drawer 639
Santa Maria, CA 93456

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

Dear Mr. Dana:

In your letter received on September 17, 1991, you requested a tariff classification ruling.

The submitted sample, style #8942, is a woman's slip-on, open toe, open heel fashion shoe, with a clear vinyl plastic upper that has an elasticized plastic heel strap at the back and a cluster of small, painted wooden, fruit shaped ornaments attached across the vamp. The shoe also has a plastic wedge midsole and a cemented-on, rubber/plastic outer sole.

The wood, fruit shaped, ornamental cluster, that is stitched onto the top of the vamp, is considered to be a loosely attached appurtenance. It will not be taken into account when measuring the upper's external surface area.

The applicable subheading for the shoe described above will be 6402.99.15, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately rubber and/or plastics; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports" footwear; in which the top of the upper is below the top of the wearer's ankle bone; in which the upper's external surface is over 90 % rubber and/or plastics after every accessory and reinforcement present is included as part of the upper's external surface; which is not designed to be a protection against water, oil or cold or inclement weather; and which does not have a foxing -like band. The rate of duty will be 6 percent 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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