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NY F82406

February 11, 2000

CLA-2-64:RR:NC:TA:347 F82406


TARIFF NO.: 6405.90.9000

Mr. Barry Campbell
3650 – 131 Ave. S.E., Suite 150
Bellevue, WA 98006-1334

RE: The tariff classification of footwear from Taiwan or China

Dear Mr. Campbell:

In your letter dated January 25, 2000 you requested a tariff classification ruling.

The submitted half pair sample is a closed-toe, closed-heel, below the ankle height shoe, identified by you as “Pattern number W85148/8317”, and described as being a woman’s casual slip-on. The upper’s external surface area consists predominately of a material which you state is imitation fur, coded V277, and consists of long fibers that have been glued onto an underlying textile substrate. We have examined this “imitation fur” upper surface material, as well as an alternate swatch of upper material, which you state is coded V291, and have found them both to closely resemble tanned cowhide with the hair on, a furskin classifiable in Chapter 43 of the Harmonized Tariff Schedule of the United States (HTS). Note 5 of Chapter 43 states that the expression “artificial fur” means any imitation of furskin consisting of wool, hair or other fibers gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting. Based on the fact that this imitation cowhide furskin does closely resemble real cowhide furskin and its fur-like external surface has been achieved by gluing man-made fibers onto a textile substrate, we will consider this shoe to have a predominately “artificial fur” upper.

Additionally, this shoe upper also has a large suede leather toe bumper, suede leather wing-like trim straps at the sides, and stitched-on textile pull-up straps at the instep and behind the heel. It also has a unit molded rubber/plastic bottom, which overlaps the upper at the sole. You state that this shoe will be valued at approximately $9.00 per pair.

The applicable subheading for this shoe, identified as “Pattern number W85148/8317, will be 6405.90.90, 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.

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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