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NY I83364

June 27, 2002

CLA-2-64:G23 I83364


TARIFF NO.: 6404.19.35

Ms. Ann Vietello
Import/Export Department
Etienne Aigner
47 Brunswick Avenue
Edison, NJ 08818-3111

RE: The tariff classification of slip-on shoes from Brazil and Spain.

Dear Ms. Vietello:

In your letter dated June 24, 2002, you requested a tariff classification ruling for two styles of footwear from Brazil and Spain.

The samples submitted with your request are the Excel (Brazil) and the Quick (Spain), both women’s slip-on shoes with outer soles of rubber/plastics and uppers of leather and textile mesh materials. Through visual examination of both styles, the textile component is taken to be the constituent material comprising the greatest surface area of the upper. The Excel is an open-toe, open-heel shoe with a 2-inch attached heel; the Quick, a slip-on without laces, buckle or other fasteners, has a 1-inch heel. For both styles it is assumed that weight of the rubber/plastics component exceeds 10 percent of the whole. The samples are being returned, as requested.

The applicable subheading for both styles Excel and Quick will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics . . . . and uppers of textile materials: other than “athletic” footwear: other than protective footwear: footwear with open toes or open heels or of the slip-on type held to the foot without laces or buckles: which is 10% or more by weight of rubber or plastics: other. 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 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,
Port Director

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