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NY F84255

March 22, 2000

CLA-2-64:RR:NC:TA:347 F84255


TARIFF NO.: 6403.99.9065

Mr. Roger J. Crain
CSS, Customs Science Services, Inc.
10315 Kensington Parkway, Suite 211
Kensington, MD 20895-3321

RE: The tariff classification of footwear from Brazil

Dear Mr. Crain:

In your letter dated March 14, 2000, on behalf of Artiva Footwear Co., you requested a tariff classification ruling.

The submitted sample, identified as “Style No. 3331”, is a woman’s black, below the ankle height, open heeled, slip-on shoe. The shoe has an upper consisting of textile fabric and leather surface area component parts. We agree with you that all of the leather and the textile fabric component materials present on the upper surface of this shoe will count for determining the external surface area of the upper (ESAU). You have provided a lab measurement analysis, which states that the ESAU of this shoe is 60% leather and 40% textile material. Based on your measurements, this shoe has a predominately leather upper. The shoe also has a 2-inch high platform-type heel and a rubber/plastic outer sole. Although you have not provided a price for this shoe, we will presume it will be priced over $2.50 per pair.

The applicable subheading for this woman’s shoe, identified as “Style No. 3331”, will be 6403.99.9065, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is, we presume, valued over $2.50 per pair; and which is for women. The rate of duty will be 10% 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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