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February 9, 1999

CLA-2-64:RR:NC:TP:347 D87428


TARIFF NO.: 6402.99.30

Mr. Daniel F. Angevine
Excel International of NY Corp.
147-48 182 Street
Suite 301
Jamaica, New York, 11413

RE: The tariff classification of two ladies plastic shoes from Taiwan.

Dear Mr. Angevine:

In your letter dated January 25, 1999, written on behalf of your client, Dae Sung Trading Corporation, you requested a tariff classification ruling.

You have submitted two samples of ladies open heel, open toe slip-on shoes, both of which you state have uppers of over 90% plastic, with plastic outer soles. The upper of style #8610 features a strip of rubber/plastic material across the instep. Sewn next to this rubber/plastic strip is an array of plastic coated textile strips which have been twisted horizontally to form the upper. In accordance with note 3(a) to chapter 64, the plastic coated textile strips will be considered plastic for purposes of chapter 64. These plastic strips are held together with sewing thread which is visible along the surface of the upper. The thread will be counted as textile material in the surface area measurement of the upper.

The upper of style #T-9073N is made up of an array of monofilament strip-like rubber/plastic material. The cross-sectional dimensions of these monofilament plastic strips measure slightly over 1mm in diameter and therefore will be considered plastic for tariff purposes. These monofilament plastic strips are held together with metallic yarns which are visible and run horizontally along the upper and will be counted as textile material.

Although you did not provide an external surface area percentage measurement of the upper (ESAU), the sewing thread in style #8610 and the metallic yarns in style #T-9073N will be counted as textile in the ESAU measurement. We would say that both shoes possess uppers which are not over 90% rubber/plastic.

The applicable subheading for both shoes will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, having uppers of which not over 90% of the external surface area is rubber or plastic, footwear with open toes or heels. The rate of duty will be 37.5% 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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