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NY D84055

November 25, 1998

CLA-2-64:RR:NC:TP:347 D84055


TARIFF NO.: 6402.99.18

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

RE: The tariff classification of ladies shoes from China.

Dear Mr. Spano:

In your letter dated October 26, 1998, written on behalf of your client, Candies, Inc., you requested a tariff classification ruling on two revised styles of footwear which were the subject of ruling NY D81876. This ruling replaces NY D81876 issued to you on October 20, 1998.

You state that the importer changed the nylon woven mesh material of the upper from the original sample of style "Screen Door." You state that the upper now consists of a plastic coated textile material. We agree that the upper now appears to be made of a textile material which has been visibly coated with an external layer of rubber/plastic and considered rubber/plastic for tariff purposes as enumerated in Note 3(a) to chapter 64, Harmonized Tariff Schedule of the United States (HTS). The shoe also features an open heel/open toe with a metal buckle closure and a rubber/plastic outer sole.

You also state that the importer has revised the design for style "Rocker K TB-482-K." You state that the unit bottom has been modified to overlap the upper by less than 1/8 of an inch. We agree that the unit bottom of the revised version of this shoe does not overlap the upper by more than 1/4 of an inch. This shoe also features an upper and an outer sole made of rubber/plastic and a lace-tie closure.

The applicable subheading for both styles of footwear 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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