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NY 870527

February 03, 1992

CLA-2-64:S:N:N3:D-JG-347 870527


TARIFF NO.: 6403.99.90; 9802.00.80

Mr. Ian A. McGain
Clarks of England, Inc.
520 South Broad Street
Kennett Square, PA 19348

RE: The tariff classification of footwear from Italy

Dear Mr. McGain:

In your letter dated January 7, 1992, you requested a tariff classification ruling.

The samples you submitted are women's casual style shoes with unit molded soles and leather uppers. You state that the unit molded soles will be made in the U.S. and assembled to the uppers in Italy.

The applicable subheading for the shoes, assuming they are valued over $2.50 a pair, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. The rate of duty will be 10 percent ad valorem.

On the basis of the information provided, it is our opinion that the cementing of the sole to the upper is an assembly operation and makes the soles classifiable under 9802.00.80. Therefore, an allowance in duty may be made under this tariff provision upon compliance with the documentary requirements of 19 C.F.R. 10.24.

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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