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May 3, 1999

CLA-2-64:RR:NC:TP:347 E81037


TARIFF NO.: 6405.90.90

Ms. Lorianne Aldinger
Rite Aid Corporation
30 Hunter Lane
Camp Hill, PA 17011

RE: The tariff classification of a woman’s soft textile shoe from China.

Dear Ms. Aldinger:

In your letter dated April 13, 1999, you requested a tariff classification ruling.

You have submitted a sample of what you refer to as a “Women’s Plush Scuff,” a slip-on shoe with a plush textile upper, closed toe/open heel. You state the item will be purchased in a color assortment of blue, pink and cream. In your letter, you ask if an “Interim Footwear Detail Sheet” is a requirement for importation. Providing that all the information necessary to correctly classify the shoe is submitted, this form is not a requirement for entry.

The outer sole of this shoe is made of a soft textile material which is covered with an evenly spaced pattern of protruding rubber/plastic dots. Due to the soft textile outer sole and lack of a rigid or semi-rigid midsole, more of the textile material contacts the ground than rubber/plastics. Therefore, the constituent material of the outer sole for this shoe is considered to be textile.

The applicable subheading for the shoe will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the largest fabric of the upper consists, by weight, predominately of vegetable fibers such as cotton or flax (lining, accessories or reinforcements not included), which has a line of demarcation between the sole and upper. The rate of duty will be 7.5% 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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