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NY K81420

December 5, 2003
CLA-2-64:RR:NC:SP:247 K81420


TARIFF NO.: 6402.99.18

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

RE: The tariff classification of footwear from China

Dear Mr. Crain:

In your letter dated November 20, 2003, on behalf of Consolidated Shoe Co., you requested a tariff classification ruling.

The submitted half pair sample identified as style “Madeline Stardom” is a woman’s open-toe, open-heel, slip-on fashion sandal with a large decorative flower-like ornament on the upper. The sandal’s upper consists of two crisscrossing straps over the toes and the instep that have external surface areas of rubber/plastics material and the sandal’s bottom/outer sole is also of rubber/plastics. The flower-like ornament consisting of three layers of leather material in the shapes of cutout petals, is secured by sewing it on to the surface of the upper at a single central point over the instep. We consider the decorative leather material flower to be a “loosely attached appurtenance” for footwear classification purposes and therefore it will be excluded from all external surface area upper (ESAU) material measurement considerations.

The applicable subheading for this shoe, identified as style Madeline Stardom, 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.

We are returning the sample as you 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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