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NY E87566




October 13, 1999

CLA-2-64:RR:NC:TP:347 E87566

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18, 6403.99.60, 6403.99.90, 6404.19.35

Mr. Harold Torres
2474 Alfa Circle
Las Vegas, NV 89122

RE: The tariff classification of shoes from Italy.

Dear Mr. Torres:

In your letter dated September 8, 1999, you requested a tariff classification ruling.

You have submitted samples for twelve styles of footwear. Styles #6402NC01, #3702EP01, #5945MF01, #6202EN03, #4301EN05, #9622EN02, and #3302EX01 are all made up of rubber/plastic uppers and rubber/plastic outer soles. These styles also feature open toes and open heels with adjustable closure straps across the instep. Style #3302EX01 features an adjustable closure strap at the heel as well. The applicable subheading for all these styles 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.

Styles #7101CN12, #1525DD07, and #SC02PU08, and #4302CN05 are made up of leather uppers and rubber/plastic soles. Style #7101CN12 is a woman’s open heel/open toe slip-on shoe. The applicable subheading for this shoe will be 6403.99.90, HTS, which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for other persons. The rate of duty will be 10% ad valorem. Styles #1525DD07, #SC02PU08, and #4302CN05 are considered “unisex.” In this regard, the applicable subheading for these two shoes up to and including American men’s size 8 will be 6403.99.90, HTS, which provides for footwear with leather uppers and plastic and/or rubber soles, not covering the ankle, for other persons. The rate of duty will be 10% ad valorem. For sizes 8.5 and above, the applicable subheading will be 6403.99.60, HTS, which provides for footwear leather uppers and plastic and/or rubber soles, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5% ad valorem.

Style #9231VL01 is a slip-on shoe with an open heel/closed toe and is made up of a textile upper and a rubber/plastic outer sole. The applicable subheading for this shoe will be 6404.19.35, HTS, which provides for footwear with predominately textile uppers and plastic and/or rubber soles, footwear with open toes or open heels, which does not have a foxing or foxing-like band applied or molded at the sole and overlapping the upper, which is more than 10% by weight of rubber or plastics. The rate of duty will be 37.5% 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.

Sincerely,

Robert B. Swierupski
Director,

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