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January 22, 1999

CLA-2-64:RR:NC:TA:347 D86956


TARIFF NO.: 6404.19.50

Mr. Arlen T. Epstein
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of footwear from China

Dear Mr. Epstein:

In your letter dated January 15, 1999, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling.

The submitted sample, identified as PP186966, is a girl’s casual sneaker-type shoe. It has a canvas textile upper, a “Velcro” T-strap closure, a rubber outer sole and a 7/8-inch high rubber/plastic foxing tape, which is applied at the sole and overlaps the upper all around the shoe. You state that this shoe is not valued over $3.00 per pair, but you have incorrectly concluded that it does not have a foxing or a foxing-like band. The very presence of a 7/8-inch high encircling rubber foxing tape on this shoe is actually one of the clearest examples of what constitutes a foxing or a foxing-like band for footwear tariff classification.

The applicable subheading for the shoe, #PP186966, will be 6404.19.50, 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, inter alia, has a foxing or foxing-like band; and which is valued at or under $3.00 per pair. The rate of duty will be 48% ad valorem.

We are returning the sample 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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