The tariff classification of a shoe from Taiwan or China.

PD G85630 February 1, 2001 CLA-2-64:K:TO:A3:D23 G85630 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Ms. Stephanie A. Goldfischer Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Avenue – 33rd Floor New York, NY 10167-3397 RE: The tariff classification of a shoe from Taiwan or China. Dear Ms. Goldfischer: In your letter dated January 9, 2001, your company requested a tariff classification on behalf of your client, E.S. Originals, Inc. You included a sample, style PP 706-0, and described it as a woman’s black, size 6, slip-on shoe. The upper is made of plastic and elasticized textile material and the outer sole is made of plastic and textile material. You provided a copy of laboratory report no. N60783R issued by Consumer Testing Laboratories, Inc. which states that the external surface area of the upper is 67.33% rubber/plastics, and the external surface area of the sole in contact with the ground is 78.83% textile materials. These measurements are subject to verification upon Customs examination at importation. The shoe will be imported from Taiwan or China. The sample is being returned as requested. The applicable subheading for the shoe will be 6405.90.9000, Harmonized Tariff Schedule of the United States, which provides for other footwear; other; other. The duty rate will be 12.5% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 2 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, please contact Field National Import Specialist Noel Hadley at (718) 553-1608 or National Import Specialist Richard Foley at (212) 637-7089. Sincerely, Susan T. Mitchell Area Director JFK Airport