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NY G82463

October 23, 2000

CLA-2-64:RR:NC:TP:347 G82463


TARIFF NO.: 6404.19.35

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

RE: The tariff classification of women’s textile 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 #EC6825/1458. You state the upper consists of imitation raffia (straw) made of flat strips of plastic that are woven and twisted together. A cursory examination of the shoe indicates that the individual synthetic straw strips, which are folded repeatedly along their lengths and crimped, have apparent widths of varying degrees, the majority of which appear to be under 5 millimeters. Section XI of the Harmonized Tariff Schedule of the United States (HTS), Note 1. (g) provides in part for strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 millimeters to be considered a man-made fiber. Since the individual plastic strips comprising the upper of this shoe are predominately under 5 millimeters in width, this shoe has a textile upper for tariff purposes.

The applicable subheading for the shoe, pattern #EC6825/1458 will be 6404.19.35, 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 is not footwear 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, which has open toes or open heels, and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% 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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