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NY 801950

September 22, 1994

CLA-2-64:S:N:N8:347 801950


TARIFF NO.: 6403.99.90

Dan Hutton
Mark Kemp Footwear
13846 Manchester Road
St. Louis, MO 63011

RE: The tariff classification of footwear from China.

Dear Mr. Hutton:

In your letter dated September 6, 1994, you requested a tariff classification ruling.

The style you call "Annie" is a woman's sling back low heel shoe with a rubber/plastic sole and an upper of leather and textile. You state that leather comprises 57 percent of the external surface area.

The applicable subheading for this shoe 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, not covering the ankle, for other persons, valued over $2.50 per pair. The duty rate will be 10 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the style you call "Missouri". Your request for a classification ruling should include an explanation of how the shoe was measured and what was considered accessories and reinforcements. Note that the bow in front is a loosely attached appurtenance and not counted in the external surface area measurement.

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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