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January 13, 1999

CLA-2-64:RR:NC:TA:347 D86545


TARIFF NO.: 6403.99.90 ; 6404.19.35

Ms. Marilyn Mahler
Savitransport, Inc.
149-10 183 St.
Jamaica, NY 11413

RE: The tariff classification of footwear from Spain

Dear Ms. Mahler:

In your letter dated January 8, 1999, on behalf of Superga USA, you requested a tariff classification ruling.

The submitted samples consist of five half pairs of women’s shoes, four of them have cotton textile uppers, are slip-ons with open heels and have thick rubber/plastic platform bottoms. The fifth one has a suede leather sandal style strap upper, with a side buckle ankle strap closure and it also has a rubber/plastic platform bottom. You identify the four cotton upper slip-on shoes as Style #’s IA140COT, IA150COT, IA160COT and IA176EVA. The suede leather ankle strap upper shoe is identified by you as Style #IA240SUE.

The applicable subheading for the four slip-on shoes, Style #’s IA140COT, IA150COT, IA160COT and IA176EVA will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's 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, or cold or inclement weather; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

The applicable subheading for the shoe, Style #IA240SUE, will be 6403.99.90, HTS, which provides for footwear with predominately leather uppers and plastic and/or rubber outer soles, not covering the ankle, valued over $2.50 per pair, for other persons. The rate of duty will be 10% ad valorem.

We are returning the samples, as you 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. 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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