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NY G82462

October 23, 2000

CLA-2-64:RR:NC:TP:347 G82462


TARIFF NO.: 6402.99.18

Ms. Mary Berry
Elan-Polo, Inc.
630 Melrose Avenue
Nashville, TN 37211-2161

RE: The tariff classification of women’s rubber/plastic footwear from China.

Dear Ms. Berry:

In your letter dated September 22, 2000, you requested a tariff classification ruling.

You have submitted a sample of a woman’s slip-on shoe with an open toe and an open heel, pattern #EC6825. You state that the upper consists of natural PU woven strips, and a rubber outer sole. Visual examination of the shoe indicates that the upper is made of strips of twisted textile material to which an external layer of rubber/plastics has been applied. In this regard, the upper will be considered rubber/plastics for tariff purposes as enumerated in Note 3(a) to chapter 64, Harmonized Tariff Schedule of the United States (HTS) which states that, for the purposes of chapter 64, “the terms ‘rubber’ and ‘plastics’ include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of color.

The applicable subheading for the #EC6825 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, 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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