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NY B84736

May 15, 1997

CLA-2-64:RR:NC:TP:347 B84736


TARIFF NO.: 6402.99.18

Fred M. Hall
Fred Hall & Associates
P.O. Box 610867
DFW Airport, Texas 75261

RE: The tariff classification of two women's shoes from either China or Hong Kong

Dear Mr. Hall:

In your letter dated April 21, 1997, written on behalf of Remac, Inc., you requested a tariff classification ruling.

You have submitted samples for two styles of women's closed heel, closed toe, slip-on dress shoes, style names "merry" and "sleigh". You state that both styles have uppers made of "PU leather" or "poly lami PU" material. Based on our examination of the shoes, we have determined that the uppers have an external surface of plastic material. The shoes also feature embroidered holiday designs along a portion of the upper and transparent heels through which a Christmas scene can be seen. Both shoes have plastic outer soles. You have submitted laboratory reports which give the percent of external surface area covered by the embroidery. Style "merry" contains 6.49% of textile embroidery and "sleigh" contains 4.96% of textile embroidery on the surface of the upper.

The applicable subheading for both shoes will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in note 4(a) to chapter 64, HTS), is rubber or plastic, other. The rate of duty will be 6% 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 Richard Foley at 212-466-5890.


Paul K. Schwartz
Chief, Textiles & Apparel Branch

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