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NY I85345

August 29, 2002

CLA-2-64: RR: NC: TA: 347 I85345


TARIFF NO.: 6404.20.40

Ms. Mary Berry
Elan-Polo, Incorporated
630 Melrose Avenue
Nashville, TN 37211-2161

RE: The tariff classification of woman’s footwear from China.

Dear Ms. Berry:

In your letter dated August 12, 2002, you requested a tariff classification ruling.

The submitted half pair sample identified by you as pattern “Brandy Mule,” is a woman’s closed-toe, open-heel, slip-on casual shoe. The shoe has a textile material upper, a padded leather insole, an approximate 7/8-inch heel and a leather outsole. You have provided component weight percentage breakdown figures, indicating that the total weight of all the textile, rubber and plastic components in this shoe is equal to 35.76% of the weight of the shoe, and also that the weight of all rubber and plastic components is equal to 23.79%. Classification of this shoe is based on the accuracy of these submitted component weight breakdown figures and they will be subject to verification by Customs, at the time of actual importation at the ports of entry.

The applicable subheading for this shoe, identified as pattern “Brandy Mule,” will be 6404.20.40, 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 and reinforcements); in which the outer sole’s external surface is predominately leather or composition leather; which is, by weight, not over 50% as a total of textile material, rubber and plastics; and which is valued, we presume, over $2.50 per pair. The rate of duty will be 10% ad valorem.

We are returning the sample as you requested.

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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