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NY I83093

July 1, 2002

CLA-2-64:RR:NC:TA:347 I83093


TARIFF NO.: 6404.19.35

Mr. Bill Jerome
H.A. & J.L. Wood, Inc.
231 N. 3rd St.
Pembina, ND 58271

RE: The tariff classification of footwear from Germany

Dear Mr. Jerome:

In your letter dated June 11, 2002, on behalf of Odeon Traders Group Ltd., you requested a tariff classification ruling.

You have submitted three half pair samples of women’s shoes, all with predominately textile uppers, two with rubber/plastic outer soles and one, a sandal with a leather outer sole.

Style 71-37610 is a woman’s closed-toe, closed-heel, slip-on shoe, which does not cover the ankle. The shoe has a predominately textile knit fabric upper with glossy plastic material overlays around the toe and at the back around the heel. The shoe also has a rubber/plastic bottom that overlaps the upper at the sole by more than ¼-inch, but only behind the heel and by less than ¼-inch around the remainder of the shoes lower perimeter. We do not consider this shoe to have a foxing-like band.

Style 61-77090 is a woman’s slip-on fashion boot, approximately 7-inches high, with a stretch knit textile fabric upper and a plastic, 3½-inch high spike heel. The boot also has a leather midsole and a cemented-on rubber/plastic outer sole, which is in contact with the ground.

The applicable subheading for both the Style 71-37610 shoe and the Style 61-77090 high heel boot 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 is a slip-on; which does not have a foxing-like band; and which is over 10% by weight of rubber and/or plastics. The duty rate will be 37.5% ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the third sample, a woman’s textile upper leather soled sandal, identified as Style 71-47130. Your request for a classification ruling should include an accurate component material percentage by weight breakdown for all the various materials present in this shoe. When this information is available, you may wish to consider resubmission of your request. 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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