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NY H87304

February 6, 2002

CLA-2-64:RR:NC:TA:347 H87304


TARIFF NO.: 6403.99.90

Mr. Arthur Colpack
Colpack Designs & Manufacturing, Inc.
50 Terminal Street, Bldg. 2 Suite 414
Boston, MA 02129

RE: The tariff classification of footwear from China

Dear Mr. Colpack:

In your letter received January 28, 2002 you requested a tariff classification ruling.

The submitted sample, identified by you only as a “sandal/slide,” is a woman’s open-toe, open-heel, slip-on shoe with an upper consisting of, as you state, four thin approximately 3/16-inch wide polyurethane plastic straps connected to a 2-inch wide rectangular shaped leather vamp piece at the instep. The approximately 2-inch square leather instep portion of the upper features numerous irregular shaped “genuine” stone pebble decorative accessories securely sewn onto it. By visual measurements, we have determined that leather is the predominant external surface area material of this shoe’s upper. The shoe also has a rubber/plastic outer sole and a 1-inch high plastic heel.

Therefore, the applicable subheading for this shoe as described above, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather (excluding accessories or reinforcements) and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued, we presume, over $2.50 per pair; and which is for women. The rate of duty will be 10% 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 646-733-3042.


Robert B. Swierupski

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