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NY H87713

February 22, 2002

CLA-2-64:RR:NC:TA:347 H87713


TARIFF NO.: 6404.19.90

Ms. Joanna Russell
Donna Karan Company
600 Gotham Parkway
Carlstadt, NJ 07072

RE: The tariff classification of footwear from Spain

Dear Ms. Russell:

In your letter dated February 12, 2002 you requested a tariff classification ruling.

The submitted sample, identified as style #K223442-Lilyan, is a woman’s closed-toe, closed-heel casual shoe which has an ankle strap that will include, as you have indicated on the sample, a side buckle closure. Therefore, for the purposes of this ruling we will presume that this shoe, which has an upper of textile materials, is not footwear of the slip-on type. The shoe also has a cemented-on rubber/plastic outer sole. Your letter states that this shoe will be valued at $18.70 per pair.

The applicable subheading for the shoe, identified as style #K223442-Lilyan with a buckle closure ankle strap, will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; 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 does not have open toes or open heels; which is not a slip-on; and which is valued over $12.00 per pair. The rate of duty will be 9% 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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