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NY I89114

January 8, 2003



TARIFF NO.: 6402.99.18

Ms. Jane A. Sheridan
Brown Shoe Company, Inc.
8300 Maryland Avenue
St. Louis, MO 63105-3693

RE: The tariff classification of a ladies’ shoe from China

Dear Ms. Sheridan:

In your letter dated December 11, 2002 you requested a tariff classification ruling.

The submitted sample, identified as "Sterling," is a woman’s closed-toe, slingback shoe with a rubber/plastic outer sole. You state that you have measured the external area of the upper to be 97% plastic and 3% textile material; based on visual inspection, this appears to be accurate. The applicable subheading for this shoe will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics; which is other than sports footwear or "zoris"; which does not cover the ankle; in which over 90 percent of the upper's external surface area is of rubber or plastics; which is not made on a base or platform of wood or cork; and which is not produced in one piece by molding. The rate of duty will be 6 percent 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 this 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 this ruling, please contact Field National Import Specialist Maryalice Nowak at (716) 646-3463.


Joseph J. Wilson
Port Director

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