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July 30, 1999

CLA-2-64:RR:NC:TP:347 E85107


TARIFF NO.: 6402.99.90

Mr. John A. Bessich
Follick & Bessich
33 Walt Whitman Road, Suite 204
Huntington Station, N.Y. 11746

RE: The tariff classification of a rubber/plastic woman’s shoe from Brazil.

Dear Mr. Bessich:

In your letter dated May 27, 1999, written on behalf of your client, Steve Madden, Inc., you requested a tariff classification ruling. This ruling replaces NY E82629 which was issued to you with an incorrect rate of duty.

You have submitted a sample of a woman’s shoe, style “Hindu,” which you state is a slip-on shoe with a closed toe and closed heel, not covering the ankle. The shoe has a rubber/plastic upper which is partially assembled by stitching, and a rubber/plastic unit molded outer sole. The unit molded outer sole overlaps the upper by more than 1/4 of an inch all around the perimeter of the shoe, therefore, this shoe possesses a foxing-like band. You state that the shoe is valued at $14.50 per pair.

The applicable subheading for the “Hindu” style shoe will be 6402.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which not over 90% of the external surface area (including accessories and reinforcements as defined in Note 4(a) to Chapter 64 of the HTS) is rubber or plastics, footwear having foxing or a foxing-like band applied or molded at the sole and overlapping the upper, which is valued over $12.00 per pair. The rate of duty will be 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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