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NY D84671

December 14, 1998

CLA-2-64:RR:NC:TP:347 D84671


TARIFF NO.: 6404.19.90

Ms. Laura Boyce
The Donna Karan Company
600 Gotham Pkwy
Carlstadt, NJ 07072

RE: The tariff classification of a textile shoe from China.

Dear Ms. Boyce:

In your letter dated November 10, 1998, you requested a tariff classification ruling.

You have submitted a sample of what you state is a woman's ultrasuede mule, #23197137 - "Pisa Mule." You state that the fiber content of the upper is 55% Ultra Micro Nylon Fiber and 45% Micro Porous Polyurethane Resin which you refer to as "clarino" man-made leather, with a rubber sole. This slip-on shoe features a closed toe, closed heel textile fabric upper, with a cup soled bottom which overlaps the upper by more than 1/4 inch. The shoe's design features approximately 3/4 of an inch of textile upper which makes up the back portion at the heel. Due to this design feature, it is our observation that the wearer's heel remains closed and we would classify this shoe as having a closed heel.

The applicable subheading for the textile shoe will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper external surface is predominately textile materials, in which the outer sole's external surface is predominately rubber and/or plastics, which is not "athletic" footwear, which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather, which has neither open toes or open heels, and which is valued over $12.00 per pair. The rate of duty will be 11.2% ad valorem. The rate of duty for 1999 will be 9% 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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