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NY I85071

September 16, 2002

CLA-2-64:RR:NC:TA:347 I85071


TARIFF NO.: 6404.19.35

Ms. Melissa Weiss
Barthco International, Inc.
721 Chestnut St.
Philadelphia, PA 19106

RE: The tariff classification of footwear from China

Dear Ms. Weiss:

In your letter dated August 20, 2002, on behalf of Nine West, Inc., you requested a tariff classification ruling.

You have submitted two half pair samples of women’s open-toe, open-heel slip-on casual shoes, both with rubber/plastic outer soles and identified by you as style “NW Luckily” and style “NW Jiggler.” Style “Luckily” has a textile upper while style “Jiggler” has a Y-strap upper with an external surface area consisting of mostly glass and plastic beads that surround larger glass and/or plastic green/brown stones plus a leather toe thong piece.

Style “NW Luckily” is a woman’s shoe that has an upper consisting of a single 2-inch wide strap-like vamp at the instep, which has an external surface area predominately of textile material and which also features some stitched-on plastic sequins and an assortment of small glass and/or plastic beads that we consider on this shoe to be ornamental accessories. The shoe also has a rubber/plastic midsole with a textile fabric underfoot facing.

The applicable subheading for the shoe identified as style “NW Luckily” 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.

Your inquiry does not provide enough information for us to give a classification ruling on the sample shoe identified as “NW Jiggler” with an upper that has an external surface consisting of mostly glass and plastic beads that surround larger glass and/or plastic stones plus a leather toe thong piece and some additional leather at the ends where the straps penetrate the insole. Your request for a classification ruling for this shoe should include an accurate external surface area upper (ESAU) as a percentage measurement of all the plastics, glass and leather materials that are present on the shoe’s upper surface. We do not consider the stones and beads on this shoe upper to be accessories or reinforcements, as they completely cover the textile material layer they are sewn onto, which in turn covers a leather lining. When this information is available, you may wish to consider resubmission of your request for this shoe. 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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