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March 18, 1999

CLA-2-64:RR:NC:TA:347 D89017


TARIFF NO.: 6303.99.9065 ; 6404.19.3560

Ms. Mary Sue Morris
A-006, P.O. Box 669004
Miami Springs, FL 33266

RE: The tariff classification of footwear from France

Dear Ms .Morris:

In your letter dated March 8, 1999 you requested a tariff classification ruling.

The submitted two half pair samples you have provided are both women’s below-the-ankle style slip-on casual shoes, no style names or numbers indicated. Both shoes are of a similar design, with thin, flat rubber/plastic outer soles, low flat heels, a thin decorative lace bow tied over the toes, but with different material uppers. One shoe has an upper with an external surface area that consist of a velvety textile material, while the other shoe has one that is, as you state, of leather.

The applicable subheading for the woman’s shoe with the textile upper will be 6404.19.3560, 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 is of the slip-on type; which lacks a foxing-like band, almost wholly of rubber or plastics; and which is 10% or more by weight of rubber and/or plastics.. The rate of duty will be 37.5% ad valorem.

The applicable subheading for the woman’s shoe with the leather upper will be 6403.99.9065, HTS, which provides for footwear with predominately leather uppers and plastic and/or rubber outer soles, not covering the ankle, valued, we presume, over $2.50 per pair. The rate of duty will be 10% 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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