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NY B85392

May 22, 1997

CLA-2-64:RR:NC:TA:346 B85392


TARIFF NO.: 6404.19.35

Ms. Paula Birchfield
1500 San Remo Ave.
Coral Gables, FL 33146

RE: The tariff classification of footwear from Spain

Dear Ms. Birchfield:

In your letter dated May 12, 1997, you requested a tariff classification ruling.

The submitted sample is a woman's square toed slip-on shoe, identified as "Style Donna", with an upper that has an external surface of a satiny textile material, a 1/2 inch high rubber/plastic outer sole and a 1 1/2 inch high rubber/plastic platform heel.

The applicable subheading for this shoe 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 (note that an accessory or reinforcement 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; in which the upper's external surface is still 50% 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 does not have a foxing-like band; and which is 10% 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 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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