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NY J88093

September 3, 2003

CLA-2-64: RR: NC: TA: 347 J88093


TARIFF NO.: 6402.99.18

Mr. Roger J. Crain
Customs Science Services, Inc.
11901 Reynolds Ave.
Potomac, MD 20854-3334

RE: The tariff classification of footwear from China.

Dear Mr. Crain:

In your letter dated August 14, 2003, on behalf of your client Consolidated Shoe Co., you requested a tariff classification ruling.

The submitted half pair sample, identified as Style Madeline Sheba (Style W13203-F654) is a woman’s open-toe, open-heel, slip-on fashion shoe that does not cover the ankle. The upper consists of an Y-configured rubber/plastic thong strap, the ends of which penetrate and are secured to a padded rubber/plastic insole that is cemented to a 3/16-inch thick rubber/plastic outsole and 2-inch high heel. The shoe features a 3 ¾-inch decorative textile flower that is cemented to a single central point in the middle of the vamp. We consider the decorative flower to be a “loosely attached appurtenance” and not an accessory or reinforcement for classification purposes.

The applicable subheading for Style Madeline Sheba (Style W13203-F654), 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 is not designed to be a protection against water, oil, or cold or inclement weather; 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 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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