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NY 847290

CLA-2-64:S:N:N3D:347-T 847290


TARIFF NO.: 6402.99.15

Ms. Mary Murphy
Reebok International Ltd
150 Royall St.
Canton, MA 02021

RE: The tariff classification of a woman's slip-on shoe from China.

Dear Ms. Murphy:

In your letter dated November 9, 1989, you requested a tariff classification ruling.

The submitted sample, your style "Belle", is a woman's casual slip-on style shoe with an open heel, a plastic coated textile upper and a cemented-on, unit molded rubber/plastic wedge bottom.

You state that the textile upper has been coated with a polyurethane plastic to give it an antique metallic finish. It is our observation that the applied plastic coating on the external surface of this shoe upper is thick enough to visibly cover and obscure the weave pattern of the underlying fabric.

Legal Note 3 to Chapter 64, Harmonized Tariff Schedules of the United States (HTS), provides that "[f]or the purposes of this chapter, the expression 'rubber or plastics' includes any textile material visibly coated (or covered) externally with one or both of these materials." Based on our visual examination, we consider this shoe to be classified as having a plastic upper.

The applicable subheading for the shoe, your style "Belle" 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 sole's external surface is predominately rubber and/or plastics; which is not "sports footwear"; 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 it; 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 waterproof; and which is not a zori. 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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