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NY H88365

May 1, 2002

CLA-2-64:RR:NC:TA:347 H88365


TARIFF NO.: 6404.20.60

Ms. Judy T. Del Sardo
Alto Customhouse Brokers, Inc.
145-03 156 St.
Jamaica, NY 11434

RE: The tariff classification of footwear from Italy

Dear Ms. Del Sardo:

In your letter dated February 27, 2002, on behalf of Donald Pliner of Florida Inc., you requested a tariff classification ruling.

The submitted half pair sample, Style “Chrysty,” is a woman’s open-toe, open-heel slip-on fashion shoe with an upper consisting of two criss-crossed one inch wide woven textile straps that, as you state, are lined on the inner side with leather. The shoe has a 5-inch high heel with a rubber/plastic heel lift, a plastic platform midsole and an outer sole that you state is made of rubber/plastic. A Customs lab analysis found that the constituent material of the outer sole in contact with the ground on this submitted shoe sample is leather. The lab also determined that the weight of the rubber and plastic component materials in this shoe was more than 10% and that the total weight of the textile, rubber and plastic component materials exceeded 50% of the total weight of all the component materials that made up this shoe.

Therefore, the applicable subheading for the shoe, identified as Style Chrysty, will be 6404.20.60, 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 leather or composition leather; and which is by weight, over 50% as a total of textile materials, rubber and plastics and 10% or more 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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