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NY D81903

September 18, 1998

CLA-2-64:RR:NC:TP:347 D81903


TARIFF NO.: 6402.91.40, 6402.99.70

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

RE: The tariff classification of a rubber/plastic sneaker from China.

Dear Mr. Spano:

In your letter dated August 31, 1998, written on behalf of your client, Candies Inc., you requested a tariff classification ruling.

You have submitted a sample of what you refer to as a misses shoe, style TB 481K "Sting" made up of a rubber/plastic upper with a plastic outer sole. The shoe features a lace-tie closure and a thick rubber sole measuring approximately 1-1/2 inch thick at the front of the shoe and approximately 2 inches thick at the heel. A foxing-like band overlaps the upper by more than 1/4 inch around the entire perimeter of the shoe. You state that the shoe is valued at approximately $4.00 per pair.

The applicable subheading for style TB 481K "Sting" will be 6402.99.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper and outer sole's external surface is predominately rubber and/or plastics, which is other than "sports footwear," which is not covering the ankle, which has a foxing-like band applied or molded at the sole and overlapping the upper, which is valued over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents 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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