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NY C82276

December 16, 1997

CLA-2-64:RR:NC:TA:346 C82276


TARIFF NO.: 6404.19.35

Mr. Michael Pipitone
John F. Kilroy Co., Inc.
JFK Int'l. Airport
Cargo Bldg. 80, Suite 227
Jamaica, NY 11430-1718

RE: The tariff classification of footwear from Italy

Dear Mr. Pipitone:

In your letter dated November 18, 1997, on behalf of C.C. Calzature Ltd., you requested a tariff classification ruling.

The submitted sample, Style "Enrica", is a woman's slip-on, open toe, open heel fashion sandal, with a textile upper, a thick platform midsole and a rubber/plastic outer sole.

The applicable subheading for this fashion sandal 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 has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the second sample shoe, your item Style "Eden". Your request for a classification ruling should include a percentage breakdown, by weight, of all the component materials present in this woman's open-toe fashion shoe with a textile upper and a leather outer sole.

We are returning the samples as you requested.

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.


Robert B. Swierupski

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