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NY 853118

CLA-2-64:S:N:N3-D:347-T 853118


TARIFF NO.: 6402.99.15

Ms. Dagnia Kletnieks
Cypress Enterprises Inc.
226 Sherwood Ave.
Farmingdale, N.Y. 11735

RE: The tariff classification of a woman's casual shoe from China.

Dear Ms. Kletnieks:

In your letter received June 4, 1990, you requested a tariff classification ruling.

The submitted sample, your style 90134W, is a woman's low-top casual shoe with a functionally stitched plastic upper that has six decorative metal eyelets spaced along the ankle collar through which a textile shoe lace has been inserted. In addition, the shoe has a five eyelet front lace closure, a 1/2 inch high rubber foxing tape at the front and back of the shoe which is vulcanized on, and a cemented-on, calendered rubber outer sole.

We do not consider this shoe to have a foxing or a foxing-like band because the foxing tape at both the front and back of the shoe does not "encircle or substantially encircle the entire shoe "as provided for in Customs guidelines dealing with foxing. The foxing tape only covers approximately 35 percent of the shoe.

We have also determined, by visual examination, that the exposed portions of the textile shoe lace and metal eyelets, present at the sides of the shoe along the ankle collar, account for less than 10 percent of the external surface area of the upper.

The applicable subheading for the shoe, style 90134W, as described above will be 6402.99.15, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's and the outer sole's external surfaces are predominately rubber and/or plastics; which is other than "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 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 or a foxing-like band; 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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