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NY E86693

September 30, 1999

CLA-2-64:RR:NC:TP:347 E86693


TARIFF NO.: 6402.99.18

Ms. Milly Yin
Appeal California, Inc.
9803 East Rush Street
S. El Monte, CA 91733

RE: The tariff classification of a ladies rubber/plastic shoe from China.

Dear Ms. Yin:

In your letter dated August 31, 1999, you requested a tariff classification ruling.

You have submitted a sample of a woman’s open toe/open heel shoe, style #903, which is made up of a rubber/plastic upper and outer sole. The upper consists of interwoven rubber/plastic strips across the instep and one at the back of the heel, with a metal buckle closure on the side at the heel.

The applicable subheading for the shoe will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics, not covering the ankle. The rate of duty will be 6% 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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