The tariff classification of two shoes from China

NY B80009 December 23, 1996 CLA-2-64:RR:NC:TP:347 B80009 CATEGORY: Classification TARIFF NO.: 6402.99.18, 6404.19.35 Mr. Kandari Fritz Co., Inc. 9800 La Cienega Boulevard Inglewood, CA 90009 RE: The tariff classification of two shoes from China Dear Mr. Kandari: In your letter dated December 5, 1996, on behalf of Dynasty Footwear, you requested two tariff classification rulings. Style #L60651 is a ladies slip-on open heel/open toe shoe. The upper appears to be made of a textile material which has been coated with rubber or plastic. This external layer of rubber or plastic is visible to the naked eye, therefore we would consider this shoe as having an upper with an external surface area which is over 90% rubber or plastic. Style #L00129 is a woman's pump consisting of a textile upper and a plastic outer sole. The applicable subheading for style #L60651 will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear having uppers of over 90% rubber/plastic with rubber and /or plastic outer soles. The rate of duty will be 6% ad valorem. The applicable subheading for style #L00129 will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately rubber and/or plastics; which is of the slip-on type; which is other than athletic; and which is 10% or more by weight of rubber and /or plastics. 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 212-466-5890. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division