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NY K80577

November 19, 2003
CLA-2-64: RR: NC: SP: 247 K80577


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 November 03, 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 “Slip on By” - UL62376, is a woman’s closed-toe, open-heel, slip-on shoe that does not cover the ankle. The upper consists of a coated mesh material with top-line edging that features sewn on sequin and bead flowers that traverse the middle of the vamp. You have provided a laboratory report that identifies the mesh material as consisting of textile fibers that are coated with plastic and note that for classification purposes, plastic-coated textile material is considered “plastic” under Note 3(a) to the Harmonized Tariff Schedule of the United States, Chapter 64. The report further identifies the edging, sequins and beads, as well as the external surface area of the upper, including all accessories and reinforcements to be made of 100% rubber/plastic. The shoe also has a padded insole and a flat rubber/plastic outsole.

The applicable subheading for this slip-on shoe, identified as Style “Slip on By” - UL62376, 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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