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NY D88524

March 8, 1999

CLA-2-64:K:TC:A3:D23 D88524


TARIFF NO.: 6402.99.3060; 6404.20.6060

Ms. Mei C. Li
Import Department
Superb Custom Brokers, Inc.
149-10 183rd Street
Jamaica, NY 11413

RE: The tariff classification of two shoes from Italy.

Dear Ms. Li:

In your letter dated February 22, 1999 your company requested a tariff classification ruling on behalf of your client, Versani, Inc.

You included two samples, style 001 and style 003, and described them as having textile uppers and leather soles. Both shoes are for women. Style 003 has a two component upper comprised of rubber/plastics, and textile materials. You did not include a surface area measurement of the two component upper and the component material that predominates is not obvious from a visual inspection of the shoe; consequently, a tariff classification will be given for each material as though it was the major component. The shoes will be imported from Italy.

The applicable subheading for style 003 if the external surface area of the upper is predominantly rubber/plastics will be 6402.99.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics; other footwear; other; other; footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6402.99.20 and except footwear having a foxing or a foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper; other; for women. The duty rate will be 37.5% ad valorem.

The applicable subheading for style 001, and style 003 if the external surface area of the upper is predominantly textile materials will be 6404.20.6060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials; footwear with outer soles of leather or composition leather; other. The duty rate will be 37.5% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations.

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.


John J. Martuge

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