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NY F89554

July 21, 2000

CLA-2-64:G23 F89554


TARIFF NO.: 6404.20.4060

Ms Virginia Bergeron
Easy Street
364 Route 108
Somersworth, NH 03878-1579

RE: The tariff classification of footwear from China.

Dear Ms Bergeron:

In your letter of July 14, 2000, you requested a tariff classification ruling.

The sample submitted with your request is style MS#153,also referred to as “Magic Strap”. It is a woman’s dress shoe with an upper of textile and an outer sole of leather. You have submitted the following weight breakdown of the shoe: textiles, 60 grams (14%); rubber/plastics, 136 grams (32%); leather, 64 grams (15%); metal, 105 grams (24%); paperboard, 66 grams (15%). Based upon these weights, the MS153 is not over 50% by weight of rubber/plastics and textiles. It is assumed that the shoe is valued at more than $2.50 per pair.

The applicable subheading for this shoe will be 6404.20.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of leather or composition leather, not over 50 percent by weight of rubber or plastics and not over 50 percent by weight of textile materials and rubber or plastics with at least 10 percent by weight being rubber or plastics: valued over $2.50/pair...for women. The rate of duty will be 10 percent 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jeffrey Walgreen,

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