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NY J81720

March 20, 2003

CLA-2-64:RR:NC:TA:347 J81720


TARIFF NO.: 6402.99.18

Ms. Antonette Wright
Donna Karan Company
580 Gotham Parkway
Carlstadt, NJ 07072

RE: The tariff classification of footwear from Brazil

Dear Ms. Wright:

In your letter dated March 12, 2003 you requested a tariff classification ruling.

The submitted half pair sample identified as style #K239460 “Josie,” is a woman’s open-toe, open-heel slip-on platform sandal made out of what you state is PVC plastic materials. The shoe has a single 3-inch wide strap upper of molded PVC plastic, a 2-inch high platform midsole and a PVC outer sole. The plastic wide strap upper also includes a pair of circular metal eyelet holes located over the area of the wearer’s instep and these eyelets have a removable textile ribbon-type lace with plastic end tassels tied in decorative bow. Based on visual measurements, we will presume that the metal material of the two, wide diameter metal hoop eyelet openings on the surface of this otherwise all plastic upper, account for less than 10% of the upper’s external surface area. The ribbon-type textile lace is excluded from the upper as a removable lace.

The applicable subheading for the shoe, identified as style #K239460 “Josie” 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.

We are returning the sample as you 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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