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NY N018569

November 2, 2007



TARIFF NO.: 6404.19.6060

Mr. J. Epstein
W. N. Epstein & Co., Inc.
4433 Woodson Road
St. Louis, MO 63134

RE: The tariff classification of footwear from China

Dear Mr. Epstein:

In your letter dated October 9, 2007, on behalf of Diba Imports LP, you requested a tariff classification ruling.

The submitted sample, identified as style # 96108 is a women’s shoe with a predominately textile material upper that does not cover the ankle and a rubber/plastic sole. You state that the man-made fabric upper is visibly coated with a plastic spray, but in the opinion of this office, the upper is made of textile that does not have an external layer of rubber or plastics visible to the naked eye (with no account taken of any resulting change of color). The shoe has a rubber/plastic toe cap and a stitched-on rubber/plastic material strap at the back of the heel, the top of which forms a looped eyelet containing a removable, 48-inch long and ½-inch wide ribbon-like textile fabric shoe lace. The ribbon-like lace is present to provide a functional closure that secures the shoe on the wearer’s foot by being wrapped around the lower leg and tied with a bow. The rubber/plastic sole does not overlap the upper and it is affixed to the upper exclusively by an adhesive. We will presume that the submitted sample shoe will be valued at over $3 but not over $6.50 per pair.

The applicable subheading for the women’s shoe, style # 96108, will be 6404.19.6060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear in which the upper’s external surface is predominately textile materials; in which the outer soles external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which does not have an open-toe or open-heel and is not a slip-on; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have a foxing or a foxing-like band; in which the sole and any midsoles are affixed to the upper exclusively with an adhesive; and which is valued over $3 but not over $6.50 per pair. The rate of duty will be 37.5% ad valorem. If this women’s shoe is not valued over $3 per pair, the applicable subheading will be 6404.19.4060, HTSUS, with the duty rate of 37.5% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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