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NY D81176

August 28, 1998

CLA-2-64:RR:NC:TP:347 D81176


TARIFF NO.: 6404.19.35

Ms. Linda M. Myatt
Samuel Shapiro & Company, Inc.
100 Hartsfield Centre Parkway
Suite 420
Atlanta, GA 30354

RE: The tariff classification of a woman's boot from Taiwan/China.

Dear Ms. Myatt:

In your letter dated August 7, 1998, written on behalf of your client, LC Footwear, LLC, you requested a tariff classification ruling for a woman's high-heeled textile shoe/bootie.

You have submitted a sample of what you refer to as a women's bootie, style "Osgood," #34006. A cursory examination of the shoe reveals that the upper is made up of textile material, with a rubber/plastic outer sole. We agree with your contention that this shoe/bootie is considered to be of the "slip-on" type.

The applicable subheading for the shoe 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, in which the outer sole's external surface is predominately rubber and/or plastics, which is of the slip-on type, which is other than athletic, and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 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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