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NY L82360

February 16, 2005

CLA-2-64:RR:NC:SP:247 L82360


TARIFF NO.: 6405.90.9000

Mr. Charles Santarelli
Mersant International Ltd.
158-12 Rockaway Boulevard
Jamaica, NY 11434

RE: The tariff classification of footwear from Italy

Dear Mr. Santarelli:

In your letter dated January 31, 2005, on behalf of Burlington Coat Factory, you requested a tariff classification ruling.

You have submitted two half pair samples of women’s fashion shoes. Style #T6351 is silver colored and has a 4-inch high spike heel and a rubber/plastic outer sole. The other, identified as Style #T6520, has a 4-inch high wedge-type platform heel and a rubber/plastic outer sole. Both shoe styles have open-toes, open-heels and uppers consisting of thin vamp straps and ankle straps with a metal hook closure. Both shoes have uppers constructed with straps of leather, clear vinyl plastic and long lengths of metal chain mail strapping with lots of metal encased rhinestones and other types of glass stone jewels, including a large silver metal butterfly at the instep on one and a colorful metal glass flower shape at the instep of the other. You have not provided any external surface area upper (ESAU) material measurements, but based on visual estimates, we were able to determine that both these shoes have uppers predominately of materials other than leather, textiles or rubber/plastics (i.e., metal and glass).

The applicable subheading for both these shoes, identified as Style #T6351 and Style #T6520, will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear, other, other. The rate of duty will be 12.5% ad valorem.

We are returning the samples 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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