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NY F80279

December 29, 1999

CLA-2-64: D11: F80279


TARIFF NO.: 6404.19.35

Ms. Virginia V. Bergeron
Easy Street
364 Route 108
Somersworth, New Hampshire 03878-1579

RE: Classification of footwear.

Dear Ms. Bergeron:

In your recent letter you requested tariff classifications on two shoes to be produced in China.

The submitted samples, ES#001, “Sue”, are identical except one is canvas and the other is denim. The samples have a canvas and denim upper with a textile foxing band, a textile covered plastic and/or rubber wedge. The outer sole is made from rubber and/or plastic.

You furnished component material breakdowns, for both shoes, indicating each shoe contains at least ten percent by weight, of the entire shoe, of rubber and plastics.

The applicable subheading for the submitted samples will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface, not including accessories or reinforcements, is predominately textile; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than athletic footwear; which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather; which is a slip-on; which does not have a foxing or foxing-like band; which is ten percent or more by weight of rubber and/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 (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.


Victor G. Weeren
Port Director
Boston, Massachusetts

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