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NY K86375




June 4, 2004
CLA-2-64: RR: NC: SP: 247 K86375

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.30

Ms. Esther Isenberg
Right Stuff, Inc.
24 Ray Avenue - Suite 103
Burlington, MA 01803

RE: The tariff classification of footwear from China.

Dear Ms. Isenberg:

In your letter dated May 05, 2004, you requested a tariff classification ruling.

The submitted half-pair sample identified as Style “Knitter,” is a woman’s closed-toe, open-heel, slip-on shoe that does not cover the ankle. The upper consists of a rubber/plastic coated mesh material with top-line edging that features three trussed on rubber/plastic sequin and glass bead flowers that traverse the middle of the vamp. Based on our visual examination of the upper’s decorations, we consider them to be accessories/reinforcements that account for more than 10% of the upper’s external surface area. In this regard, the upper’s surface is presumed to be less than 90% plastic. The slipper also has a foam rubber padded insole and a molded rubber/plastic outsole.

The applicable subheading for Style “Knitter,” will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; and which has open toes or open heels. 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.

Sincerely,

Robert B. Swierupski
Director,

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