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NY G83811

November 22, 2000

CLA-2-64:RR:NC:TP:347 G83811


TARIFF NO.: 6404.19.35

Mr. Mike Diep
TT Group Ltd.
1806 Wharncliffe Rd. S.
London, Ont., N6L 1K1

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

Dear Mr. Diep:

In your letter dated October 25, 2000, you requested a tariff classification ruling.

You have submitted a sample of a shoe, style #L01236, which you state has a polar fleece (textile) upper. The external surface area of the outer sole is made up of both textile and rubber material, which you state is predominately rubber. The shoe also features a thick rubber/plastic midsole material. You ask about the weight requirements of rubber/plastics associated with this type of footwear. Footwear of this type, with textile uppers and rubber/plastic outer soles, with open toes or open heels, or slip-on footwear without any kinds of closures, must be less than 10% by weight of rubber or plastics in order to qualify for a 12.5% rate of duty.

The applicable subheading for style #L01236 will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials, footwear with open toes or open heels, which is 10% or more by weight of rubber 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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