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NY D80422





August 18, 1998

CLA-2-64:RR:NC:TP:347 D80422

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Mr. Michael R. Spano
Michael R. Spano & Co., Inc.
190 McKee Street
Floral Park, N.Y. 11001

RE: The tariff classification of four styles of ladies shoes from China, Taiwan or Korea.

Dear Mr. Spano:

In your letter dated July 17, 1998, written on behalf of your client, Kenneth Cole Productions, Inc., you requested a tariff classification ruling.

You have submitted samples for four styles of ladies shoes with open toes/open heels. All four styles appear to be made up of textile material which has been completely coated or covered with an external layer of rubber/plastic and therefore considered to be rubber/plastic for tariff purposes as enumerated in Note 3(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTS). You describe style #45522 as a ladies plastic shoe, and style #9361 as a ladies plastic sandal, both with an upper made up of an array of rubber/plastic strips which have been twisted horizontally to form the upper. You state that style #9014 is a ladies imitation snake skin shoe. You state that style #PW839330 is a crochet PU shoe, also made up of an array of rubber/plastic strips which have been twisted together to form the upper. All four shoes feature rubber/plastic outer soles and you also state that they will be valued at approximately $6.00 per pair.

The applicable subheading for all four styles of shoes 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 plastic, 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.

Sincerely,

Robert B. Swierupski
Director,

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