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NY D80798

August 18, 1998

CLA-2-64:RR:NC:TA:347 D80798


TARIFF NO.: 6402.99.60 ; 6402.99.70

Mr. Sean Wang
Shoe Magnate, Inc.
15232 Stafford St.
City of Industry, CA 91744

RE: The tariff classification of footwear from China

Dear Mr. Wang:

In your letter dated July 30, 1998 you requested a tariff classification ruling.

The submitted sample, Style "Walk", is a half pair of women's low-top casual shoes, with an all plastic upper assembled by stitching, a five eyelet lace closure, and a padded ankle collar and tongue. It has a cemented-on, unit molded, rubber/plastic platform bottom, approximately 3 inches high, that overlaps the upper at the sole by over 1/4 inch, all around the shoe's perimeter. We consider this shoe to have a foxing-like band. You did not provide a price for this shoe in your letter.

The applicable subheading for this shoe will be 6402.99.60, 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 cover the ankle; which has a foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is, we presume, valued at or under $3.00 per pair. The rate of duty will be 48% ad valorem. If valued over $3.00 but not over $6.50 per pair, the applicable subheading will be 6402.99.70, HTS, and the rate of duty will then be $.90 per pair plus 37.5% 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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