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NY C84933

March 3, 1998

CLA-2-64:RR:NC:TA:347 C84933


TARIFF NO.: 6402.91.4010

Mr. Michael R. Spano
Michael R. Spano & Co., Inc.
190 McKee St.
Floral Park, NY 11001

RE: The tariff classification of footwear from Italy

Dear Mr. Spano:

In your letter dated February 25, 1998, on behalf of Kenneth Cole Productions Inc., you requested a tariff classification ruling.

The sample submitted, Style #08565, "Fast Plain", is a man's high-top shoe with a four eyelet lace closure. It has a stitched together embossed plastic upper and a cemented-on, unit molded rubber/plastic bottom. This unit molded bottom features a molded-in mock welt that encircles and overlaps the upper at the sole by less than 1/4 inch. This shoe will not be considered to have a foxing-like band.

The applicable subheading for the man's shoe described above will be 6402.91.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which is not "sports footwear"; which does not have a metal toe cap; which covers the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics, with all accessories or reinforcements included; which does not have a foxing or a foxing-like band; and which is not designed to be a protection against water, oil, or cold or inclement weather. The rate of duty will be 6 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 Richard Foley at 212-466-5890.


Robert B. Swierupski

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