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NY F82815

February 11, 2000

CLA-2-64:RR:NC:TA:347 F82815


TARIFF NO.: 6402.99.18

Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of footwear from China

Dear Ms. Wierbicki:

In your letter dated February 4, 2000, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling.

The submitted half pair sample is a woman’s open-toe, open-heel slip-on shoe, identified by you as a “Braided Sandal # PP194373”. It has an all plastic upper consisting of four individual plastic bands, two of which are 3/8-inch wide braided straps, and all of which pass across the wearer’s instep and are lasted under the insole. The sandal also has a unit molded rubber/plastic bottom with a raised 1-1/4 inch high imitation stacked heel.

The applicable subheading for this shoe, identified as a “Braided Sandal #PP194373”, will be 6402.99.18, 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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