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NY C80519

October 15, 1997

CLA-2-64:K:TC:A4:D23 B80519


TARIFF NO.: 6402.99.3080

Mr. Irwin A. Seltzer
H. Z. Bernstein Co., Inc.
2975 Kennedy Boulevard
Jersey City, NJ 07306

RE: The tariff classification of a shoe from Mexico.

Dear Mr. Seltzer:

In your letter dated October 8, 1997 your company requested a tariff classification ruling on behalf of your client, R & S Sales Co., Inc.

You included a sample, style number "Sport Sandal," and described it as a rubber/plastic sandal for children. The shoe has an outer sole and upper of rubber/plastics with an open toe and heel and foxing-like band. The shoes will be imported from Mexico.

The applicable subheading for the shoes will be 6402.99.3080, Harmonized Tariff Schedule of the United States, which provides for other footwear with outer soles and uppers of rubber or plastics; other footwear; other; other; footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6402.99.20 and oxing 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.


John J. Martuge

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