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NY 884344

CLA-2-64:S:N:N8:346T 884344


TARIFF NO.: 6404.19.35

Mr. Joseph Collins
Elan-Polo Inc.
1699 S. Hanley Road
St. Louis, MO 63144

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

Dear Mr. Collins:

In your letter dated March 18, 1993, and received on March 31, 1993, you requested a tariff classification ruling.

The submitted sample, your style # EC700, is a woman's low heeled casual slip-on shoe. You state in your letter that this shoe has an upper that is made of a "red synthetic imitation suede known as suedine" We have determined, by visual examination, that this "Suedine" material is a woven textile fabric with a velvety textile external surface. The shoe also has a simultaneously molded rubber/plastic bottom which overlaps the upper by about 1/8 inch. We do not consider this shoe to have a foxing-like band.

The applicable subheading for this shoe, style # EC700, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the external of the outer sole is predominately rubber and/or plastics; which is other than athletic footwear; is not designed to be a protection against water, oil, or cold or inclement weather; which is of the slip-on type; which does not have a foxing-like band; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5 ad percent 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

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