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NY 864201

June 26, 1991

CLA-2-64:S:N:N3D:346 Y 864201


TARIFF NO.: 6404.19.35

Dr. Clotilde Giambruno
Uruguayan Government Trade Bureau
747 Third Avenue
21th floor
New York, New York 10017

RE: The tariff classification of four women's shoes from Uruguay.

Dear Dr. Giambruno:

In your letter dated April 23,1991, received here on June 12, 1991, you requested, on behalf of S.A. Fabrica Uruguaya De Alpargatas, a tariff classification ruling. The samples which you have submitted are four women's espadrilles (which you identify as Standard Style, "Capote" Style, "Corduroy" Style and Velvet). All four shoes are of a "slip-on" type with, as you state, 100% or 99% cotton uppers which are stitched to jute bottoms. All four samples have a rubber coating on the sole which, by visual examination covers more than half the external surface, and which you state, in your submitted breakdown, is over 10% of the total weight of the each shoe.
The applicable subheading for all of the samples submitted will be 6404.19.35, 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 external surface of the outer sole 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 is a slip-on type; which does not have a foxing like band; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

This ruling is being issued under the provisions of Section l77 of the Customs Regulations (l9 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 New York Seaport

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