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NY 855934

CLA-2-64:S:N:N3-D:347-T 855934


TARIFF NO.: 6402.99.15

Andrew W. Goodman
Bennett Importing, Inc.
19 Bennett St.
West Lynn, Massachusetts 01905-0645

RE: The tariff classification of three women's shoes from Taiwan.

Dear Mr. Goodman:

In your letter dated September 4, 1990, you requested a tariff classification ruling.

The submitted sample, your style #TD4900 is a woman's low heeled, slip-on shoe with a vinyl plastic upper that has a chiffon ribbon laced into five close set eyelets over the toes and tied across the vamp, forming a wide fluffy bow. The shoe also has a cemented-on plastic outsole.

We consider the chiffon bow to be a "loosely attached appurtenance" which, for classification purposes, will not count in our measurement of the materials making up the external surface area of the shoe's upper. By visual examination, we have determined that the laced in part of the chiffon ribbon accessory included across the vamp accounts for less than 10 percent of the upper's external surface.

The applicable subheading for the shoe, style #TD4900, 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 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 reinforce- ment 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". The rate of duty will be 6 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on your two other samples, style #'s TD4985 and TD5056. Your request for a classification ruling should include the external surface area measurements of the textile and plastic compo- nent materials present on the upper's of both these shoes. For style #TD5056, the laced-in chiffon material around the topline is counted in the surface area measurements, but the tied textile bow part on the vamp should be entirely disregarded. For style #TD4985, the textile embroidery around the topline should be measured by considering all the rectangular portions of the design that enclose small plastic areas to be entirely textile surfaces. Include the small enclosed plastic areas in your overall external surface area measurement as if they were completely filled in with textile stitching.

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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