The tariff classification of three casual shoes from China and Taiwan.

NY 888228 August 20, 1993 CLA-2-64:S:N:N8:346 888228 CATEGORY: Classification TARIFF NO.: 6404.20.40; 6405.20.30; 6404.19.35 Mr. Erik Weiss Grunfeld, Desiderio, Lebowitz & Silverman 245 Park Avenue New York, NY 10167-0002 RE: The tariff classification of three casual shoes from China and Taiwan. Dear Mr. Weiss: In your letter dated July 12, 1993, for Renaissance Imports, Inc., you requested a tariff classification ruling. You submitted three samples. You described them as follows: "Style W6184 is a women's slip-on type casual which features an upper with an external surface of linen and a closed toe and heel; an outer sole of leather; a wood wedge covered with jute wrap; and a rubber sponge under the sock liner. The shoe is approximately 2.7% by weight of rubber or plastics. The FOB value of the shoe is over $2.50 per pair..." "Style CW10144D-SHAI is a women's espadrille slip-on type shoe which features a 100% cotton upper with closed toe and open heel, and an outer sole constructed of jute and rubber incorporating a cork wedge. The material of the outer sole having the greatest surface area in contact with the ground is jute..." "Style CW10142C-SHAI is a women's espadrille slip-on shoe. The shoe features a 100% cotton upper with closed toe and heel, and an outer sole constructed of jute laminated to rubber such that the surface area of the outer sole in contact with the ground is entirely of rubber. The shoe is 9.6% by weight of rubber or plastics..." Although we do not routinely send samples of footwear submitted with rulings to the Customs Laboratory for analysis, we considered your weight claim regarding Style CW10142C-SHAI so implausible that we did so. Per the NY Customs Laboratory analysis, your sample was 29.8 percent by weight of rubber or plastics, not 9.6 percent as you claimed. Therefore your claimed classification in 6404.19.25 at 7.5 percent is clearly precluded. The applicable subheading for style W6184 will be 6404.20.40, 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 leather or composition leather; which is, by weight, either not over 50% as a total of textile materials, rubber and plastics or under 10% of rubber and plastics; and which is valued over $2.50 per pair. The rate of duty will be 10 percent ad valorem. The applicable subheading for style CW10144D-SHAI will be 6405.20.30, which provides for footwear, in which the outer sole's external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper's external surface is predominately textile materials; in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (linings, accessories and reinforcements not included). The rate of duty will be 7.5 percent ad valorem. The applicable subheading for style CW10142C-SHAI will be 6404.19.35, 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 not "athletic" footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; in which the upper's external surface is still 50% or less leather even after every leather accessory and reinforcement present is included as part of the upper's external surface; which is of the slip-on type; which lacks a foxing-like band; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). Regarding your three samples, they are being returned as you requested; the sole of CW10142C was detached by our laboratory in order to perform the weight analysis. We noted your request that we contact you prior to issuing an "adverse ruling" which does apply to CW10142C. However, we do not believe there was any point to a discussion in this case. 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, Jean F. Maguire Area Director New York Seaport