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NY B80341

January 10, 1997

CLA-2-64:K:TC:C9:D23 B80341


TARIFF NO.: 6402.99.1865

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of shoes from China and Taiwan.

Dear Mr. Eisen:

In your letter dated December 9, 1996 your company requested a tariff classification ruling on behalf of your client, Avon Products, Inc.

You included a sample pair, no style number designated, and described it as women's sandals constructed of a hard rubber sole and an upper of 100 percent vinyl plastic, featuring an open toe and open heel. The shoes will be imported from China and Taiwan. The sample pair is being returned as requested.

The applicable subheading for the shoes will be 6402.99.1865, Harmonized Tariff Schedule of the United States, which provides for other footwear with outer soles and uppers of rubber or plastics; other footwear; other; having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather); other; other; other; for women; other. The duty rate will be 6% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations.

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.


Thomas Mattina

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