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June 9, 1998


CATEGORY : Classification

TARIFF NO.: 6402.99.18

Louis S. Shoichet

Siegel, Mandell & Davidson, P.C.

One Astor Plaza

1515 Broadway, 43rd Floor

New York, New York 10036-8901

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

Dear Mr. Shoichet:

In your letter dated May 28, 1998, you requested a tariff classification ruling on behalf of your client, Avon Products, Inc.

You submitted one sample which is labeled WO# C100916, Style 2173. The shoe is a girls' low-cut, slip-on party shoe with an outersole of rubber and an external surface upper of plastic patent polyurethane. The shoe is held to the foot by an elastic strap measuring approximately 1/4 inch in width by 1-l/4 inch in length which is stitched to each side of the upper over the in-
step. A plastic polyurethane bow is attached to the strap.

The applicable subheading for the above shoe will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface is predominately rubber and/or plastic; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than sports footwear; in which there is no protective metal toe-cap; in which the top of the upper is below the top of the ankle bone; in which the upper's external surface is over 90% rubber and/or plastics after every accessory and reinforcement present is included as part of the upper's external surface; which is not designed to be a protection against water, oil or cold or inclement weather; which does not have a foxing-like band; which is other than a "zori"; and which is made other than on a base or platform of either wood or cork. The duty rate will be 6 percent ad valorem.

We are returning your sample as requested.

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.


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