The tariff classification of a shoe from Italy.

PD B89645 October 15, 1997 CLA-2-64:K:TC:A4:D23 B89645 CATEGORY: Classification TARIFF NO.: 6402.99.1865 Mr. Michael R. Spano Michael R. Spano & Co., Inc. 190 McKee Street Floral Park, NY 11001 RE: The tariff classification of a shoe from Italy. Dear Mr. Spano: In your letter dated September 18, 1997 your company requested a tariff classification ruling on behalf of your client, LJS, Inc. You included a sample, style number 8022-04, and described it as a ladies shoe with a synthetic suede upper cemented to a rubber plastic unit bottom. The shoe has an outer sole and upper of rubber/plastics. The shoes will be imported from Italy. The applicable subheading for the shoes will be 6402.99.1865, Harmonized Tariff Schedule of the United States, which provides for other footwear with outer soles and uppers of rubber or plastics; other footwear; other; having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather); other; other; other; for women; other. The duty rate will be 6% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, John J. Martuge Area Director JFK Airport