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NY I88257

November 21, 2002

CLA-2-64: RR: NC: TA: 347 I88257


TARIFF NO.: 6405.20.30

Mr. Robert B. Silverman
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Avenue
New York, NY 10167-3397

RE: The tariff classification of footwear from China.

Dear Mr. Silverman:

In your letter dated November 7, 2002, on behalf of your client Nine West Corporation, you requested a tariff classification ruling for a footwear sample identified as style “U Anne 2.”

You describe the sample as an open heel espadrille with a vegetable fiber upper and cork wedge, and an outer sole of rubber/plastic and textile material. You mention that the shoe is similar to the shoe which was the subject of NY I86253 dated October 1, 2002 issued by this office. That shoe, style “prANNE” had an outer sole composed of textile material and rubber/plastics. In that ruling we concluded that the “textile” material on the walking surface of the outer sole had an external layer of rubber/plastics visible to the naked eye.

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 concluded that the shoe (style prANNE) had a rubber/plastic outer sole.

The outer sole of style “U Anne 2” also has an external surface area of both textile and rubber/plastics materials. The textile portions of the sole in contact with the ground do not have an external layer of rubber/plastics. In this regard, for purposes of this ruling, we will accept your contention that textile comprises the greatest constituent external surface area material of the sole. We will also accept your statement that the upper is composed of a vegetable fiber, textile material. This information may be verified at the time of importation.

The applicable subheading for the shoe, identified as Style “U Anne 2,” will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear, with uppers of textile materials, with uppers of vegetable fibers, for women. The rate of duty will be 7.5% 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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