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NY H84400

August 14, 2001

CLA-2-64:RR:NC:TA:347 H84400


TARIFF NO.: 6402.99.18

Ms. Stephanie A. Goldfischer
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Ave.
New York, NY 10167-3397

RE: The tariff classification of footwear from China

Dear Ms. Goldfischer:

In your letter dated August 1, 2001, on behalf of your client E.S. Originals, you requested a tariff classification ruling.

The submitted half pair sample, identified as Style No. V32833, is a little girl’s white slip-on shoe, which does not cover the ankle. The shoe has a plastic upper external surface area with nine small decorative rhinestones on the surface, an elasticized textile strap at the instep with a decorative textile bow sewn-on at center, and a plastic tube-like accessory piece covering most of the center portion of the elasticized textile strap. We consider that textile bow to be a “loosely attached appurtenance” and therefore to be excluded from all upper surface area material measurements. We also consider the small rhinestones and the plastic surface material tube-like piece to be accessories and/or reinforcements. Based on our visual measurements, since you have not provided any actual ones, we have determined that the external surface area of this shoe’s upper, with all accessories and reinforcements included, is over 90% rubber and/or plastics. Additionally, the shoe also has a cemented on rubber/plastic outer sole, which does not overlap the upper, and a 1-inch high plastic heel.

The applicable subheading for this shoe, identified as Style No. V32833, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem.

We are returning the sample as you requested.

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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