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NY E81316




June 1, 1999

CLA264-NO:CO:FNIS D09

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.14, 6402.99.18, 6403.99.60 and 6403.99.90

Kimberly DiBlasio
Titan Customs Brokerage
8440 Tradeport Drive
Suite 102
Orlando, FL 32827

RE: The tariff classification of four shoes from Brazil

Dear Ms DiBlasio:

In your letter received in our New York office on May 6, 1999, you requested a tariff classification ruling on behalf of your client, Raves Import/Export.

You submitted four samples. The men=s slide sandal which has AKichen 40/41" molded in the inside is a one-piece molded, open-toe, open-heel, slip on with an all plastic upper and sole. The Mocassim Babuch is a heeless slip-on with a plastic upper and sole. The Tam. Nicole is an open-toe, open-heel platform slip-on with a plastic upper and rubber sole. The sample you call a mens dress shoe and labeled Moccassim, Ref 100, is a closed toe, closed-heel, slip-on which you state has a leather upper and a rubber sole.

The applicable subheading for the one-piece molded sandal will be 6402.99.14, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface is predominately rubber and/or plastic; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than sports footwear; in which there is no protective metal toecap; in which the top of the upper is below the top of the ankle bone; in which the upper's external surface is over 90% rubber and/or plastics after every accessory and reinforcement present is included as part of the upper's external surface; which is not designed to be a protection against water, oil or cold or inclement weather; which does not have a foxinglike band; which is other than a "zori"; and which is made other than on a base or platform of either wood or cork and is a sandal or similar footwear produced in one piece by molding. The duty rate will be 3 percent ad valorem.

The applicable subheading for the Mocassim Babuch and the Tam. Nicole will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface is predominately rubber and/or plastic; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than sports footwear; in which there is no protective metal toecap; in which the top of the upper is below the top of the ankle bone; in which the upper's external surface is over 90% rubber and/or plastics after every accessory and reinforcement present is included as part of the upper's external surface; which is not designed to be a protection against water, oil or cold or inclement weather; which does not have a foxinglike band; which is other than a "zori"; and which is made other than on a base or platform of either wood or cork. The duty rate will be 6 percent ad valorem.

The applicable subheading for the dress shoe, in American mens up to and including size 8 1/2 and above, will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface is predominately leather (noting that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber, plastic or composition leather; which is other than "sports" footwear; which does not have a protective metal toe cap; in which the top of the upper is below the top of the wearer's ankle bone; in which the sole is attached to the upper by a means other than welt stitched construction; and which is worn by males. The rate of duty will be 8.5 percent ad valorem.

The applicable subheading for the same shoe, in American mens size up to and including size 8, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately leather and the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; in which the top of the upper is below the top of the wearer's ankle bone; in which the sole is attached to the upper by a means other than welt stitched construction; which is unisex and which is valued over $2.50 per pair. The rate of duty will be 10%.

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.

Sincerely,

Allen H. Paterson
Port Director

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