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NY B87101

July 21, 1997

CLA-2-64:RR:NC:TP:347 B87101


TARIFF NO.: 6402.91.40

Mr. Erik D. Smithweiss
Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue, 33rd Floor
New York, NY 10167

RE: The tariff classification of a shoe from China

Dear Mr. Smithweiss:

In your letter dated June 26, 1997, written on behalf of your client, E.S. Originals Inc., you requested a tariff classification ruling.

You state that the footwear sample you have submitted is a woman's boot, style LS571-2, with an upper and outer sole made of rubber or plastic, covering the ankle. You also state that the outer sole overlaps the upper by 1/4 inch or more only at the toe and heel, and that this overlap accounts for less than 40% of the perimeter of the shoe. A separate outer sole has been provided with the footwear sample.

The applicable subheading for the shoe will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper and outer sole's external surface is rubber and/or plastic, which covers the wearer's ankle, in which the upper's external surface is over 90% rubber and/or plastic including accessories and reinforcements, which does not have a foxing-like band, and which has an upper made entirely of stitched construction from a point 3 cm above the top of the outer sole. 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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