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NY D81269

August 28, 1998

CLA-2-64:RR:NC:TP:347 D81269


TARIFF NO.: 6402.99.18

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

RE: The tariff classification of a woman's shoe from China.

Dear Mr. Smithweiss:

In your letter dated August 10, 1998, written on behalf of your client, Nine West Distribution Corp., you requested a tariff classification ruling for a woman's rubber/plastic platform sandal.

You have submitted a sample of what you refer to as a woman's high platform sandal, style "Kalani." You state that the upper is composed of interwoven strips of textile yarns that are completely coated with plastic. The upper also features an ankle strap with a metal buckle closure. You state that the outer sole is made of plastic. The upper is 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).

The applicable subheading for the woman's shoe, style "Kalani," 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.


Robert B. Swierupski

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