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NY L83482

April 6, 2005

CLA-2-64:RR:NC:SP:247 L83482


TARIFF NO.: 6401.92.90 ; 6405.90.90

Ms. Vicky Lee
J. Crew Group, Inc.
770 Broadway
New York, NY 10003

RE: The tariff classification of footwear from Hong Kong

Dear Ms. Lee:

In your letter dated March 17, 2005 you requested a tariff classification ruling for two women’s rubber waterproof boots, a women’s toe-thong strap upper sandal and a women’s sling-back predominately textile upper, leather sole fashion shoe.

Style #65713 is a women’s waterproof boot, approximately 15 inches high. The boot has an upper and an outsole that you state are both of 100% rubber and has been assembled by a molding process. The boot is also of the slip-on type and has a textile material lining.

Style #D28023 is a women’s waterproof boot, approximately 18 inches high. The boot has an upper and an outsole that you state are both of 100% rubber and has been assembled by a molding process. The boot is of the slip-on type and has a textile material lining.

Style #69169, “Tatami Flip Flop” is a women’s open-toe, open-heel, toe-thong sandal with a “V” configured strap upper that has an external surface area of both polyurethane plastic and natural straw plaiting. You state that “straw” accounts for 60% and “metallic PU” accounts for 40% of the upper. Based on your stated measurements and on our visual estimates, we will presume that the external surface area of the upper of this sandal is predominately of a natural straw plaiting material. The sandal also has a natural straw plaiting material insole and a cemented on rubber/plastic outer sole.

The applicable subheading for the two rubber waterproof boots, identified as Style #65713 and Style #D28023, will be 6401.92.90, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with soles and uppers of rubber or plastics, not assembled by stitching, riveting, nailing, screwing, plugging or similar processes (but may be assembled by ways other than those mentioned such as by molding or cementing); in which the upper is attached to the sole or midsole by a “molding” process (note that vulcanization is a type of molding); in which all the significant pieces of the upper are joined to each other by a “molding” process or cementing; which does not have a protective metal toe-cap; which covers the wearer’s ankle but not the knee; and in which the upper and the sole is not of polyvinyl chloride. The rate of duty will be 37.5% ad valorem.

The applicable subheading for the “Tatami Flip Flop” sandal identified as Style #69169 will be 6405.90.90, HTS, which provides for other footwear, other, other. The rate of duty will be 12.5% ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the women’s sling-back shoe identified as Style #67208, with a predominately textile material upper, 2-inch high rubber/plastic heel and lift, and leather outer sole. Your request for a classification ruling for this shoe should include an accurate component material by weight percentage breakdown of all materials that are present in the shoe. We suggest a lab report for accuracy. A determination of whether the shoe is not over 50% as a total by weight of all textile plus rubber and plastics material components, or, under 10% by weight of rubber plus plastics component material, is needed to classify this footwear item. When this information is available, you may wish to consider resubmission of your request for this shoe from Italy. We are returning any related samples, exhibits, etc. If you decide to resubmit your request for this shoe, please include all of the material that we have returned to you.

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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