The tariff classification of a shoe from France.

PD F89739 August 10, 2000 CLA-2-64:K:TO:A3:D23 F89739 CATEGORY: Classification TARIFF NO.: 6402.99.1870 Mr. Bernard Clemot Export Department Humeau – Beaupreau S.A. B.P. 2 – 7 Rue Froide-Fontaine – 49600 Beaupreau France RE: The tariff classification of a shoe from France. Dear Mr. Clemont: In your letter dated July 13, 2000, your company requested a tariff classification. You included a sample, no style name or number, which is described as waterproof footwear. The shoe is a girl’s shoe with an outer sole and upper of rubber/plastics. The shoe will be imported from France. The applicable subheading for the shoe will be 6402.99.1870, 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 misses. The duty rate will be 6% ad valorem.  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. Sincerely, Susan T. Mitchell Area Director JFK Airport