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NY I80070

April 4, 2002

CLA-2-64: G23 I80070


TARIFF NO.: 6403.99.75; 6403.99.90

Mr. Roger Crain
Customs Science Services, Inc.
11901 Reynolds Avenue
Potomac, MD 20854-3334

RE: The tariff classification of women’s leather and denim fashion slide.

Dear Mr. Crain:

In your letter of March 28, 2002, you requested a tariff classification ruling on behalf of your client, Artiva Footwear.

The sample submitted with your request, Opal, style number 4068, is a women’s slip-on open-heel shoe, with a cross-patch upper of leather and denim fabric, and an outer sole of rubber/plastic. A visual examination of the sample confirms the findings of your lab, that the leather component (at 56 percent) would constitute the greatest external surface area of the upper. This office assumes that the Opal would be valued at over $2.50 per pair, but will show both applicable subheadings, depending on the value. The sample is being returned, as requested.

The applicable subheading for style 4068, if valued at over $2.50 per pair, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s surface is predominately leather; in which the sole is rubber/plastics; other than sports footwear; not covering the ankle; other than welt; for other persons; valued at over $2.50 per pair. If not over $2.50/pair in value, the applicable subheading will be 6403.99.75. In either case the rate of duty will be 10 percent 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

If you have any questions pertaining to this matter, please contact Field National Import Specialist Leo S. Maciejewski at 207-771-3617 or National Import Specialist Richard Foley at 646-733-7042.


Jeffrey Walgreen,

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