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NY C82523

December 23, 1997

CLA-2-64:RR:NC:TP:347 C82523


TARIFF NO.: 6402.99.18

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

RE: The tariff classification of a woman's espadrille from Spain or China

Dear Mr. Smithweiss:

In your letter dated November 18, 1997, you requested a correction to NY B88821 dated September 9, 1997 issued to you on behalf of your client, Nine West Distribution Corp. The merchandise at issue is a women's espadrille sandal identified as "Foible." NY B88821 was issued under the belief that the shoe was made on a base or platform of cork. Upon further examination of the item in question, we agree with your assertion that rather than being made on a base or platform of cork, style "Foible" merely contains a wedge made of cork. The platform or base on which the foot rests is not cork. This letter serves as a revision to NY B88821.

You state that the espadrille has a plastic upper, and a rubber and jute outer sole. You state that rubber occupies the greatest surface area of the sole in contact with the ground. For purposes of this ruling it is assumed that your statement regarding the external surface of the sole is accurate. You also state that the upper is made of textile yarns that have been coated with plastic and then interwoven. In accordance with note 3(a) to chapter 64, the upper would be considered plastic for purposes of chapter 64. In addition, you state that the wedge is made of agglomerated cork that is covered with jute.

The applicable subheading for the espadrille 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, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in Note 4(a) to this chapter) is rubber or plastics, not covering the ankle. 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.


Robert B. Swierupski

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