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February 26, 1999

CLA-2-64:RR:NC:TA:347 D87791


TARIFF NO.: 6404.19.80

Mr. Paul Gustine
Hellmann International Forwarders, Inc.
10450 Doral Blvd.
Miami, FL 33178

RE: The tariff classification of footwear from Portugal

Dear Mr. Gustine:

In your letter dated February 16, 1999, on behalf of Griffen Enterprises, Inc., you requested a tariff classification ruling.

The submitted half pair sample is a below-the-ankle, unisex slip-on shoe. It has a stretch knit textile upper that is attached to a rubber/plastic bottom by a simultaneous molding process. The rubber/plastic bottom overlaps the upper at the sole by 1/4 inch. We consider this slip-on shoe to have a foxing-like band. In a telephone conversation with this office, you stated that this shoe will be valued at $7.98 per pair.

The applicable subheading for the shoe described above will be 6404.19.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); 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 neither open toes nor open heels; which has a foxing-like band almost wholly of rubber or plastics; and which is 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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