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NY D82746

October 14, 1998

CLA-2-64:CO:CH:JJB:D10 D82746


TARIFF NO.: 6402.99.18

Joanne Balice
CBI Distributing Corp.
2400 W. Central Road
Hoffman Estates, Illinois 60195-1930

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

Dear Ms. Balice:

In your letter dated September 9, 1998, you requested a classification ruling of a women's shoe from China.

You included a sample shoe, identified as style number 16034. It is a women's oxford style of shoe, below the ankle. The sole is entirely of rubber or plastic. The external surface area of the upper is almost entirely rubber or plastic, certainly over 90% rubber or plastic. The shoe features a separate welt strip around the shoe at the point where the upper and sole meet. We do not consider this construction to constitute a foxing-like band.

The applicable subheading for this women's shoe, identified as style number 16034, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: not covering the ankle: having uppers of which over 90 percent of the external surface area of the upper is rubber or plastics, not having a foxing or a foxing-like band and not designed as a protection against inclement weather: not made on a base or platform of wood or of cork: and not a sandal or similar footwear of plastics, produced in one piece by molding. The duty rate will be 6%.

This sample shoe is not marked with the country of origin, but you stated that at the time of importation, the shoes will be legally marked.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Larry Shirk
Acting Port Director

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