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NY K80688

December 1, 2003
CLA-2-64:RR:NC:SP:247 K80688


TARIFF NO.: 6402.99.18

Ms. Alice Liu
Atico International USA, Inc.
P.O. Box 14368
Ft. Lauderdale, FL 33302

RE: The tariff classification of footwear from China

Dear Ms. Liu:

In your letter dated November 4, 2003 you requested a tariff classification ruling.

The submitted half pair sample identified as Item #C020BA02989 is a women’s open-toe, open-heel toe-thong casual sandal with a one-piece molded rubber/plastic Y-configured strap upper. The upper is secured to a molded rubber/plastic outer sole with plugs. Additionally, the sandal has a 1 ¾-inch high spike heel with a rubber/plastic heel lift.

The applicable subheading for the women’s high heel sandal, identified as Item #C020BA02989, 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.

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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