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NY E89151

November 4, 1999

CLA-2-64:RR:NC:TA:347 E89151


TARIFF NO.: 6402.99.1865

Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Place
New York, NY 10036-8901

RE: The tariff classification of footwear from China

Dear Ms. Wierbicki:

In your letter dated October 25, 1999, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling.

The submitted half pair sample, identified by you as style #PP194361, is a woman’s closed toe, open back, slip-on fashion shoe. The shoe has an upper with an external surface area that, based on visual measurements, is presumed to be over 90% plastics. The plastic upper’s external surface features some decorative textile “leaf” embroidery over the instep, and even with the inclusion of all the textile embroidery present, we will presume that this upper’s external surface is still over 90% plastics. The shoe also has a rubber/plastic outer sole and a 2-1/2 inch high heel.

The applicable subheading for the women’s shoe, style #PP194361, will be 6402.99.1865, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% 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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