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NY J85366

June 18, 2003

CLA-2-64:RR:NC:TA:347 J85366


TARIFF NO.: 6404.19.35

Mr. Scott Lipus
Saratoga Forwarding Company, Inc.
80 Everett Avenue
Chelsea, MA 02150

RE: The tariff classification of footwear from China

Dear Mr. Lipus:

In your letter dated May 30, 2003, on behalf of Competitive Edge Trading, you requested a tariff classification ruling.

The submitted half pair sample identified as “Style Jessica” is a women’s casual slip-on shoe that does not cover the wearer’s ankle. The shoe has an upper with an external surface area that includes both stitched together textile and suede leather component materials. The upper’s external surface area includes the elasticized textile gore throat that has been sewn-in over a textile tongue. It also includes two large extended textile material side panels, a suede leather toe-cap, the suede leather U-throat instep area and the suede leather around the back and sides of the heel. You state that with the textile material “gore” included the external surface area of the upper of this shoe is over 50% textile materials. The shoe also has a cemented-on EVA plastic midsole, a rubber/plastic toe bumper and a rubber/plastic outer sole. It does not have a foxing-like band.

The applicable subheading for the shoe, identified as “Style Jessica” 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 or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is a slip-on; which does not have a foxing-like band; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% 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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