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NY K83007

February 20, 2004
CLA-2-64: RR: NC: SP: 247 K83007


TARIFF NO.: 6402.99.18

Mr. Tim O’Connor
Sofft Shoe Co., Inc.
8 Hampshire Drive
Hudson, NH 03051

RE: The tariff classification of footwear from China.

Dear Mr. O’Connor:

In your letter dated February 04, 2004, on behalf of H.H. Brown Shoe Company, you requested a tariff classification ruling.

The submitted half-pair sample, identified as Style “The Wave” Stock # QK235-19, (Production # 573328), is an open-toe, open-heel, slip-on sandal that does not cover the ankle. The upper consists of a single rubber/plastic strap that varies in width from 3 ¼-inches at the middle of the vamp to 5 ¼-inches on the sides. The upper also has two side panel openings, a top-line pull-tab and is outlined with textile trim. You have provided a laboratory report which indicates that the external surface area of this shoe’s upper was measured to be 91.41% rubber/plastic and 8.59% textile. The sandal also has a padded & contoured textile material footbed and a rubber/plastic outsole.

The applicable subheading for the sandal, identified as Style “The Wave” Stock # QK235-19, (Production # 573328), 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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