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NY D81270

August 27, 1998

CLA-2-64:RR:NC:TP:347 D81270


TARIFF NO.: 6402.99.18

Mr. Erik D. Smithweiss
Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue
33rd Floor
New York, N.Y. 10167

RE: The tariff classification of ladies plastic shoes from China.

Dear Mr. Smithweiss:

In your letter dated August 10, 1998, written on behalf of your client, E.S. Originals, you requested a tariff classification ruling.

You have submitted samples for two styles of what you refer to as women's sandals, with open toes and open heels, identified as lot no. 024-6276 and 024-6260. You state that the uppers are constructed of interwoven strips of textile yarns completely coated with plastic. You have enclosed a lab report confirming that the textile yarns of the upper are visibly coated with plastic. The upper of each sandal also has an ankle and/or heel strap of plastic with a metal buckle closure. You state that the outer soles are made of plastic.

The uppers of these shoes consist of an array of rubber/plastic strips which have been twisted horizontally to form the upper. Since they are made of textile material which has been completely coated with an external layer of rubber/plastic, the uppers will be considered 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 both 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 plastics, 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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