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August 25, 1999

CLA-2-64:RR:NC:TA:347 E85411


TARIFF NO.: 6405.20.3060

Mr. Mike Wang
Dynasty Footwear
800 North Sepulveda Blvd.
El Segundo, CA 90245

RE: The tariff classification of footwear from China

Dear Mr. Wang:

In your letter dated July 28, 1999 you requested a tariff classification ruling.

The submitted half pair sample, Style #CC867, is a woman’s open-toe, open-heel, slip-on casual shoe, with a macramé weave textile upper of vegetable fiber material. The shoe has a jute platform midsole and an outer sole that consist of a large jute sole panel surrounded by a ½- inch wide rubber frame-like border, with both the jute and the rubber contacting the ground. The shoe also has a rubber faced platform heel, which is not considered outer sole surface area, and a raised arch area that does not come in contact with the ground. By visual measurements, we have determined that it is the jute material surface area of the outer sole that is mostly in contact with the ground.

The applicable subheading for this woman’s slip-on shoe, Style #CC867, will be 6405.20.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole’s external surface is not predominately rubber, plastic, leather or composition leather; in which the upper’s external surface is predominately textile material; in which there is a line of demarcation between the sole and the upper; and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (linings, accessories and reinforcements not included). 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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