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NY 889993

September 17, 1993

CLA-2-64:S:N:N8:346-T 889993


TARIFF NO.: 6404.19.35

Mr. Jeffrey Masella
Globe Footwear Corp.
190 Westfield Avenue, W.
Roselle Park, N.J. 07204

RE: The tariff classification of a man's casual shoe from Colombia.

Dear Mr. Masella:

In your letter dated August 27, 1993, you requested a tariff classification ruling.

The submitted sample is a man's low-top, slip-on shoe with a woven textile material on its upper's external surface, which you state is "burlap". This casual shoe also has a cemented-on, 1/2 inch thick rubber/plastic outer sole.

The applicable subheading for this shoe (no style number indicated) 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 outer sole's external surface is predominately rubber and/or plastics; which is not "athletic" footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; in which the upper's external surface is still 50 percent or less leather even after every leather accessory and reinforcement present is included as part of the upper's external surface; which is of the slip-on type; which lacks a foxing-like band; and which is 10 percent or more by weight of rubber and/or plastics. The rate of duty will be 37.5 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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