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NY I84619

August 16, 2002

CLA-2-64:RR:NC:TA:347 I84619


TARIFF NO.: 6404.19.35

Ms. Eva Lau
BBC International
1515 N. Federal Hwy, Suite 206
Boca Raton, FL 33432

RE: The tariff classification of footwear from China

Dear Ms. Lau:

In your letter dated July 29, 2002 you requested a tariff classification ruling.

The submitted half pair sample identified as Pattern #TSW1H303Z is a woman’s open-toe, open-heel slip-on shoe. The shoe has a red brushed denim textile fabric material upper, a wood platform footbed midsole and a rubber/plastic outer sole. You state that rubber and plastics account for 28% of the total weight of this shoe.

The applicable subheading for this shoe 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 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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