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NY H87437

February 15, 2002

CLA-2-64:RR:NC:TA:347 H87437


TARIFF NO.: 6404.19.35

Mr. Jim McDermott
Charming Shoppes, Inc.
450 Winks Lane
Bensalem, PA 19020

RE: The tariff classification of footwear from China

Dear Mr. McDermott:

In your letter dated January 31, 2001 you requested a tariff classification ruling.

The submitted half pair sample, identified as Style #302308 “Kate Sling,” is a woman’s closed-toe, open-heel sling back shoe with a six-eyelet lace closure at the instep. The shoe has a canvas textile material upper and a 1-1/2 inch high rubber/plastic platform bottom. You state that this shoe sample has a blue color canvas upper, but it only differs in color from the shoe you intend to import, which will have a white color textile canvas upper.

The applicable subheading for the “Kate Sling, Style #302308,” in either a blue or a white color canvas upper will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is over 10% by weight of rubber and/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 646-733-3042.


Robert B. Swierupski

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