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NY K83511

March 2, 2004
CLA-2-64:RR:NC:SP:247 K83511


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 February 10, 2004, on behalf of Payless ShoeSource Worldwide, you requested a tariff classification ruling.

The submitted half pair sample, identified as style “Fioni Krystalline Butterfly,” is a women’s open-toe, open-heel slip-on fashion shoe that does not cover the wearer’s ankle. It has an upper of crisscrossing rubber/plastic straps with a decorative butterfly ornament attached over the center area of the crossing straps by a single metal rivet. The butterfly ornament, which is partially made up of glass and ceramic surface beads, is considered a “loosely attached appurtenance” for footwear classification purpose and as such is excluded from any external surface area upper (ESAU) material measurements. The shoe also has a 3-inch high heel and a rubber/plastic outer sole.

The applicable subheading for the women’s shoe identified as style Fioni Krystalline Butterfly 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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