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NY I80066

April 12, 2002

CLA-2-64: RR: NC: TA: 347 NY I80066


TARIFF NO.: 6404.19.35

Mr. Michael R. Spano & Co., Inc.
Custom House Brokers
190 Mckee Street
Floral Park, NY 11001

RE: The tariff classification of footwear from China.

Dear Spano:

In your letter dated March 28, 2002, on behalf of your client Mark Tucker Incorporated, you requested a tariff classification ruling.

You have submitted a half pair sample, identified as Style # FC956X. The sample is a woman’s slip-on, high heel fashion boot with an outer sole of rubber/plastics and an upper of velour-like textile material. The boot shaft measures approximately 17.5 inches in height and features a 5.5-inch zipper at the lower portion of the shaft. You state that the zipper functions to allow ease of foot entry. Despite the presence of the zipper, because of its position at the bottom of the boot shaft we do not consider it a closure. In this regard we consider the boot a slip-on.

The applicable subheading for this boot, Style # FC956X, 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; 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 is of the slip-on type; which does not have a foxing-like band wholly or almost wholly of rubber or plastics; and which is 10% or more 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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