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NY I80128

April 19, 2002

CLA-2-64:RR:NC:TA:347 I80128


TARIFF NO.: 6404.19.35

Ms. Lisa Castillo Santiago
Albatrans, Inc.
149-10 183 St.
Jamaica, NY 11413

RE: The tariff classification of footwear from China or Italy

Dear Ms. Santiago:

In your letter received April 3, 2002, on behalf of your client Harold’s Stores Inc., you requested a tariff classification ruling.

The submitted sample, no style number indicated and described by you as a sneaker-look lace-up mule, is a closed-toe and open-heel woman’s casual shoe. The shoe has a textile upper, a rubber/plastic outer sole with a rubber foxing or a foxing-like band applied at the sole and overlapping the upper, and you state that it will be priced approximately $12.00 per pair.

The applicable subheading for this shoe (no style number) as described above 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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