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NY I85841

September 13, 2002

CLA-2-64: RR: NC: TA: 347 I85841


TARIFF NO.: 6403.30.00

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

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

Dear Ms. Weiss:

In your letter dated September 04, 2002, on behalf of your client Nine West Inc., you requested a tariff classification ruling.

The submitted half pair sample, identified as Style “Stunt,” is a woman’s open-toe, open heel, slip-on shoe with leather upper and a rubber/plastic outsole. The shoe features a middle instep buckle closure, a wooded platform with an approximate 2 ¾-inch heel and a heel pad that is affixed to the top surface of the wooded footbed at the heel. Since this heel pad does not extend the length of the entire foot, it does not constitute an “inner sole” for purposes of subheading 6403.30 of the tariff schedule.

The applicable subheading for the shoe will be 6403.30.00, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, made on a base or platform of wood, not having an inner sole or a protective metal toe-cap. The rate of duty will be Free.

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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