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NY E88325

November 4, 1999

CLA-2-64:RR:NC:TA:347 E88325


TARIFF NO.: 6405.90.9000

Ms. Rebecca Cheung
Ann Taylor, Inc.
1372 Broadway, 6/FL
New York, NY 10018

RE: The tariff classification of footwear from Italy

Dear Ms. Cheung:

In your letter dated October 22, 1999 you requested a tariff classification ruling.

The submitted half pair sample, identified as style “Wild West #34-29007”, is a woman’s slip-on, closed toe, open heel casual shoe. It has an upper of what you state is a calf skin leather with the hair still on. This bovine hair surface material features a stylized zebra striping and comprises the upper’s external surface area. The shoe also has a leather outer sole and a flat, 3/8-inch high rubber/plastic heel.

The applicable subheading for this shoe, style “Wild West #34-29007”, will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is not predominately leather, composition leather, textile materials, or rubber or plastics, and which is not disposable footwear designed for one time use. The rate of duty will be 12.5% ad valorem.

We are returning the sample as you requested.

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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