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NY B82189

February 26, 1997

CLA-2-64:RR:NC:TA:346 B82189


TARIFF NO.: 6404.19.80

Ms.Rachel Worley
Tower Group International
One Clay Place
P.O. Box 20729
Atlanta, GA 30320-0729

RE: The tariff classification of footwear from China

Dear Ms. Worley:

In your letter dated February 14, 1997, on behalf of the Colonial Shoe Co., you requested a tariff classification ruling.

The submitted sample, identified as an "orthopedic shoe" has an ankle height neoprene upper with a textile fabric external surface, a single "hook and loop" ankle strap closure, an EVA midsole and a cemented-on rubber outer sole. The shoe is sold in pairs and is commercially produced in standard sizes, not individually made to measure. In a follow-up telephone conversation with this office, you stated that this shoe will be priced at $8.62 per pair. We also note that although your letter states that a box in which this shoe will be "distributed" is being provided, no actual box was submitted with your sample shoe.

The applicable subheading for the shoe described above will be 6404.19.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials (note that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface, but the material hidden underneath is); 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; which has neither open toes or open heels and is not a slip-on; and which is valued over $6.50, but not over $12.00 per pair. The rate of duty will be $0.90 per pair plus 20 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Sheridan at 212-466-5889.


Paul K. Schwartz
Chief, Textiles & Apparel Branch

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