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NY K83246

March 2, 2004
CLA-2-64: RR: NC: SP: 247 K83246


TARIFF NO.: 6404.19.35

Ms. Maria E. Julia
Newport News, Inc.
711 Third Avenue, (4th Floor)
New York, NY 10017

RE: The tariff classification of footwear from China.

Dear Ms. Julia:

In your letter dated February 13, 2004, you requested a tariff classification ruling.

The submitted half-pair sample, identified as Style / Item # F03-09-102, is a woman’s 17 inches tall, slip-on, high heel fashion boot. The boot has a velour-like textile material upper with a gathered-shaft, a 6 ½-inch long inner-side slide-fastener, a padded insole, a 3 ½-inch textile wrapped plastic high heel with a plastic heel tip and a rubber/plastic outsole. Despite the presence of the slide-fastener, because of its position at the inside bottom of the boot shaft we do not consider it a closure. In this regard the boot is a slip-on.

The applicable subheading for this boot, identified as Style / Item # F03-09-102, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which is of the slip-on type; which does not have a foxing-like band wholly or almost wholly of rubber or plastics; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% 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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