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NY I86181

October 1, 2002

CLA-2-64:RR:NC:TA:347 I86181


TARIFF NO.: 6402.99.18

Mr. Michael R. Spano
Michael R. Spano & Co. Inc.
190 McKee St.
Floral Park, NY 11001

RE: The tariff classification of footwear from China

Dear Mr. Spano:

In your letter dated September 11, 2002, on behalf of Kenneth Cole Productions L.P., you requested a tariff classification ruling.

The submitted sample is a women’s open-toe, open heel slip-on Y-configured upper shoe, identified as Style R230-01 “Cherry.” This sandal-type shoe has an upper that is comprised of two flat ½-inch wide braided plastic straps with several, small, loosely attached rock-like clear plastic ornaments and a plastic toe-thong piece. The shoe also has a rubber/plastic midsole and rubber/plastic outer sole.

The applicable subheading for this shoe, Style R230-01 “Cherry” will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% 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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