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NY F88281

June 16, 2000

CLA-2-64:RR:NC:TP:347 F88281


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 a woman’s rubber/plastic shoe from China.

Dear Ms. Wierbicki:

In your letter dated June 7, 2000, written on behalf of your client, Avon Products, Inc., you requested a tariff classification ruling.

You have submitted a sample of what you state is a woman’s “Casual Clog,” #PP203781, a slip-on clog-type shoe with a closed toe and an open heel. You state that the shoe features a heel measuring approximately1-¾ inches high and an upper with an external surface area entirely of plastic; the upper is made of polyurethane (PU) and the sole is “TPR” plastic.

The applicable subheading for the shoe will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics, which does not possess a foxing or foxing-like band applied or molded at the sole and overlapping the upper, which is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather, footwear not covering the ankle. The rate of duty will be 6% 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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