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NY A81238




March 21, 1996

CLA-2-64-NO:CO:FNIS D09

CATEGORY : Classification

TARIFF NO.: 6402.99.18 and 6402.99.70

Andrea C. Pigott
Tower Group International
6730 Middlebelt Road
Romulus, MI 48174

RE: The tariff classification of two shoes from Vietnam

Dear Ms Pigott:

In your letter dated February 28, 1996, you requested a tariff classification ruling on behalf of your client, Tender Tootsies.

You submitted two samples. Style No. 9640 is a ladies slip-on dress shoe with an external surface area of the upper a combination brushed and smooth plastic and a rubber and/or plastic sole. Style No. 715 Victory is a ladies lace-up casual walking shoe. The external surface area of the upper is rubber and/or plastic and the plastic sole overlaps the upper around the entire perimeter of the shoe.

The applicable subheading for Style No. 9640 will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface is predominately rubber and/or plastic; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than sports footwear; in which there is no protective metal toe-cap; in which the top of the upper is below the top of the 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; which does not have a foxing-like band; which is other than a "zori"; and which is made other than on a base or platform of either wood or cork. The duty rate will be 35 percent ad valorem.

The applicable subheading for Style No. 715 Victory will be 6402.99.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominantly rubber and/or plastics (note that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; which does not have a protective metal toe-cap; in which the top of the upper is below the top of the ankle bone; which is not designed to be a protection against water, oil, or cold or inclement weather; which has a foxing-like band; and which is valued over $3.00 but not over $6.50 per pair. The rate of duty will be $1.58 per pair plus 66 percent ad valorem.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.

Sincerely,

Garland J. Ruiz
Acting Port Director

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