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NY 855361

CLA-2-64:S:N:N3-D:347-T 855361


TARIFF NO.: 6402.99.15

Ms. Tinka G. Andrade
Meldisco - Division of Melville Corporation 933 Macarthur Boulevard
Mahwah, New Jersey 07430

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

Dear Ms. Andrade:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : August 15, 1990

MERCHANDISE : Meldisco Stock #86792 - a woman's open toe, open heel, slip-on casual shoe with a molded PVC plastic upper that is attached to a unit molded rubber/plastic bottom by metal rivets.

HTS PROVISION : Footwear, in which the upper's external surface is predominately rubber and/or plastics; in which the outer sole's external surface is 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 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; and which is not a "zori". HTS SUBHEADING : 6402.99.15

RATE OF DUTY : 6 percent ad valorem.

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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