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NY D86877

February 4, 1999

CLA-2-64:CO:CH:JJB:D10 D86877


TARIFF NO.: 6404.19.90

Jane A. Sheridan
Pagoda Trading Co., Inc.
8300 Maryland Avenue
St. Louis, Missouri 63105

RE: The tariff classification of two women's shoes from Italy

Dear Ms. Sheridan:

In your letter dated January 13, 1999, you requested a classification ruling of two women's shoes from Italy.

You included a sample of each shoe, identified as the Andie pattern and the Amanda pattern. Both are womens casual style shoes with uppers whose external surface areas are textile. Both also have rubber outer soles. The Andie pattern is a clog type of shoe, a slip-on with an open heel. The Amanda pattern is also a slip-on type of shoe, but with closed toes and closed heels. However, you pointed out that both shoes have soles which overlap the uppers by more than 1/4 inch around the entire circumferences, so, we consider both shoes to have foxing-like bands. Lastly, you stated that the import price of both shoes will be over $12.00 per pair. You suggested a classification of 6404.19.90 and we agree.

The applicable subheading for both shoes, identified as the Andie pattern and the Amanda pattern, will be 6404.19.90, 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 external surface of the outer sole is predominately rubber and/or plastics; which is other than sports footwear; which does not have an external surface area of more than 50% leather (including accessories and reinforcements) and which is not protective footwear: which is considered slip-on footwear, but which has a foxing-like band: and which is valued over $12/pair. The duty rate will be 9%.

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.


Robert Parsons
Acting Port Director
Port of Chicago

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