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NY G86966

February 15, 2001

CLA-2-64:RR:NC:TP:347 G86966


TARIFF NO.: 4202.22.1500, 6402.99.1865

Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of rubber/plastic shoes and a matching bag from China.

Dear Ms Wierbicki:

In your letter dated February 1, 2001, written on behalf of your client, Avon Products, Inc., you requested a tariff classification ruling.

You have submitted samples of two items, a pair of shoes and a matching bag, both of which you state are constructed from a knit mesh fabric completely covered with plastic. You describe the shoes as ladies slip-on, open heel footwear. The upper is composed of the plastic coated mesh fabric, adorned with plastic sequins and decorative beads creating a floral design. The shoe features a unit molded rubber/plastic sole. The textile material on the upper that has been visibly coated with rubber/plastic will be considered rubber/plastic for purposes of chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), Note 3(a), which states that “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.”

You state that the bag, which measures approximately 8 ½ inches wide by 7 ¼ inches tall by 4 inches deep, is of a tote design, consisting of an undivided and unlined compartment, incorporating a single snap closure and two straps, measuring approximately 26 inches long, to accommodate carrying over one’s shoulder. You state that the bag’s external surface is constructed entirely from the plastic coated mesh fabric, with the front exterior of the bag decorated with plastic sequins and beads, arranged in a floral motif, as is featured on the footwear.

We agree that the bag and shoes should each be classified separately. The bag can be used to carry a variety of items and, although constructed with similar materials and adorned with the same floral designs, is of a kind which would normally be sold separately from the footwear.

The handbag is wholly manufactured of a plastic sheeting of Heading 3923, Harmonized Tariff Schedule of the United States (HTS). The applicable subheading for the bag will be 4202.22.1500, HTS, which provides for handbags, of a sheeting of plastic, with an outer surface of a sheeting of plastics. The rate of duty will be 17.2% ad valorem.

The applicable subheading for the footwear will be 6402.99.1865, 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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