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NY K80250

November 17, 2003
CLA-2-64: RR: NC: SP: 247 K80250


TARIFF NO.: 6402.99.18

Mr. Michael R. Spano
Mr. Michael R. Spano & Co., Inc.
Custom House Brokers
190 Mckee Street
Floral Park, NY 11001

RE: The tariff classification of footwear from China.

Dear Mr. Spano:

In your letter dated October 29, 2003, on behalf of your client Kenneth Cole Productions L.P., you requested a tariff classification ruling.

The submitted half-pair sample identified as Style “Island Girl,” is a girl’s open-toe, open-heel, slip-on shoe that does not cover the ankle. The upper consists of as you state, a Y-configured rubber/plastic thong strap that varies in width from 1 ½-inches in the middle of the vamp to -inches on the sides. The strap ends penetrate and are secured to an approximately ½-inch thick rubber/plastic insole. The shoe also has an approximate 2-inch high platform-wedge configured heel and an approximately ½-inch thick rubber/plastic outsole. The shoe features an ornamental textile flower that is attached by an imitation jewel rivet to a single central point in the middle of the vamp. We consider the ornamental flower is a “loosely attached appurtenance” and not an accessory or reinforcement for classification purposes.

The applicable subheading for this slip-on shoe, identified as Style “Island Girl,” 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.

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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