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NY I81577

May 24, 2002

CLA-2-64:RR:NC:TA:347 I81577


TARIFF NO.: 6402.91.40

Ms. Amanda Wilson
Dillard’s, Inc.
1600 Cantrell
Little Rock, AK 72201

RE: The tariff classification of footwear from Brazil

Dear Ms. Wilson:

In your letter dated May 10, 2002 you requested a tariff classification ruling for three different pairs of women’s fashion boots.

The submitted sample, identified as “Style Fannie” is a woman’s slip-on fashion boot, approximately 17 inches high with a 2-inch high heel. The boot has a functionally stitched upper with an all plastic material external surface area and a cemented-on, ¼-inch thick rubber/plastic outer sole.

The applicable subheading for the boot identified as “Style Fannie” will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which is not “sports footwear”; which covers the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including any accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil or cold or inclement weather. The duty rate will be 6% ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the two other submitted pairs of women’s boots identified as styles “Carrie” and “Mandie,” both of which have textile material uppers and leather outer soles. Your request for a classification ruling for both these boot styles should include an accurate component material by weight percentage breakdown listing all the textile, rubber/plastics, leather and other material component parts that make up these boots. When this information is available, you may wish to consider resubmission of your request for these two boots. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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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