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NY I86253

October 1, 2002

CLA-2-64: RR: NC: TA: 347 I86253


TARIFF NO.: 6404.19.35

Mr. Donald S. Simpson
7575 Holstein Ave.
Philadelphia, PA 19153

RE: The tariff classification of footwear from China.

Dear Mr. Simpson:

In your letter dated September 17, 2002, on behalf of your client Nine West Corporation, you requested a tariff classification ruling.

The submitted half pair sample, identified as Style “prANNE,” is a woman’s open-toe, open-heel slip-on shoe. The shoe has a textile material upper that consists of an approximately 3-inch wide textile strap that crosses over the middle of the instep, a padded insole, an approximately 2 ½-inch platform-wedge configured heel and a combination textile/rubber/plastic outsole. You have provided a laboratory report, which indicates that, the textile material on the walking surface of the outsole accounts for 57.48% of the external surface area of the sole that is in contact with the ground. Based on visual examination, we have determined that the “textile” material on the walking surface areas of the shoe has been coated with rubber/plastics so that the textile fiber materials are no longer in contact with the ground.

Note 3(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTS) provides in pertinent part, that for the purposes of this chapter, the terms “rubber” and “plastics” include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye. Therefore, based on the visual examination of the shoe and this chapter note, we have determined that this shoe has a rubber/plastic outsole.

The applicable subheading for the shoe, identified as Style “prANNE,” 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 and reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics.. The rate of duty will be 37.5% ad valorem

We are returning the sample as 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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