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NY H86632

January 25, 2002

CLA-2-64:RR:NC:TA:347 H86632


TARIFF NO.: 6402.99.18

Mr. Robert T. Stack
Tompkins & Davis, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of footwear from China

Dear Mr. Stack:

In your letter dated January 3, 2002, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling.

The submitted sample, identified by you as the “Whip Stitched Spectator Slide” PP228501, is a woman’s open-heel, slip-on shoe with a plastic material upper and a cemented-on molded rubber/plastic outer sole. The shoe does not have a foxing-like band and it does not cover the ankle.

The applicable subheading for this shoe 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 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 646-733-3042.


Robert B. Swierupski

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