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February 11, 1999

CLA-2-64:RR:NC:TP:347 D87198


TARIFF NO.: 6404.19.80

Mr. Michael R. Spano
Mr. Michael R. Spano & Co.
190 McKee Street
Floral Park, New York, 11001

RE: The tariff classification of textile shoes from China.

Dear Mr. Spano:

In your letter dated January 25, 1999, written on behalf of your client, Candies, Inc., you requested a tariff classification ruling.

You have submitted a sample of what you state is a “Ladies Flannel PU Boot,” style #TB4580, with a flannel upper and a rubber/plastic outer sole. You have provided a lab report for the sample which indicates that the surface of the flannel material appears to be a combination of textile fibers and foam-like (synthetic polymer) with the textile fibers being prominent. Your lab findings state that due to the random distribution of the fibers on the surface of the material and the fineness of the fibers, an exact percentage of area covered by textile material and synthetic polymer surface material cannot be determined. However, you feel that based on these observations, the upper material could be classified as textile under the HTS.

Due to the preponderance of textile fibers which are clearly visible on the surface, we feel that the external surface area of the upper (ESAU) is textile material. In addition, the shoe possesses a foxing-like band which overlaps the upper by 1/4 inch or more all around the perimeter of the shoe. You state that the footwear is valued at approximately $10.00 per pair.

The applicable subheading for the shoe will be 6404.19.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper 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, footwear with soles which overlap the upper other than at the toe or heel, which are valued over $6.50 but not over $12.00 per pair. The rate of duty will be 90 cents per pair plus 20% 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 212-637-7089.


Robert B. Swierupski

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