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NY F88691

July 5, 2000

CLA-2-64:RR:NC:TP:347 F88691


TARIFF NO.: 6404.19.80

Ms. Elizabeth Rizzo
The Donna Karan Company
600 Gotham Parkway
Carlstadt, N.J. 07072

RE: The tariff classification of a woman’s textile shoe from China.

Dear Ms. Rizzo:

This ruling replaces New York ruling F87571 issued to you on June 1, 2000. In your letter dated June 16, 2000, you state that there was a typo on the original ruling request that was submitted by your office on May 12, 2000. You state that the correct style number for the sample “Iguana” should have been 23107133 not 23707133.

You have submitted a sample of what you state is a woman’s shoe, style “Iguana,” #23107133, with an upper made of 100% textile, and a rubber outer sole. The shoes are valued at $9.30 per pair. The design of the shoe allows approximately 1-½ inches of textile upper to cover the back portion at the heel. Due to this design feature, it is our observation that the wearer’s heel remains closed and we would classify this shoe as having a closed heel. In addition, the sole overlaps the upper by more than ¼ inch all around the perimeter of the shoe. In this regard, the shoe possesses a foxing-like band for purposes of chapter 64, Harmonized Tariff Schedule of the United States (HTS).

The applicable subheading for the shoe will be 6404.19.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper’s external surface is predominately textile materials, in which the outer sole's external surface is predominately rubber and/or plastics, which is not athletic footwear, which has neither open toes or open heels, footwear of the slip-on type with a foxing-like band applied or molded at the sole and overlapping the upper, which is valued over $6.50 but not over $12.00 per pair. The rate of duty will be 90 cents per pair plus 20% 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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