The tariff classification of ladies Espadrilles from Spain.

NY 891818 November 22, 1993 CLA-2-64:S:N:N8:346-ST 891818 CATEGORY: Classification TARIFF NO.: 6404.19.80 Ms. Ina Ateshkadi Sears Import Department, 733IMP 3333 Beverly Road Hoffman Estates, IL 60178 RE: The tariff classification of ladies Espadrilles from Spain. Dear Ms. Ateshkadi: In your letter dated October 25, 1993 you requested a tariff classification ruling. The style in question is Aruba, stock numbers 22096, 22097, and 22098. The shoe has a 1.5 inch high wedge and a lace which is threaded through a flap on the vamp and though both sides of the back piece. The back piece has an opening about .5 inch high and 1 inch wide; it is not sufficiently large to produce an "open heel" The sole is primarily a piece of rubber that is about .1 inch thick. There is a separate rubber top lift, about 1 inch by 1 inch, fused onto the back area. There are 3 "panels" in the sole which allow the jute of the midsole to be seen. The jute under the principal sole has been compressed so that the jute is at the same level as the rubber sole, except in the heel area. Although we accept plausible statements of fact made by inquirers for the purposes of the issuance of rulings, your statement (supplied to you by Corpic, S.L.), "jute sole surface: 60 percent of sole surface", was so obviously untrue that we had the NY Customs Laboratory measure the surface areas shown on the drawing of the sole you supplied (marked page 3). Their measurement of the surface is 36.8 percent jute, not 60 percent. Although the drawing does not state the size, it appears to be about a women's size 6, and it is quite similar to the sole on the sample submitted. We note that, in addition, it appears a majority of the rear jute panel will not be in contact with the ground when in use, thus further reducing the jute's percent of the external surface of the sole. On that basis your claimed classification in HTS 6405.20.30 at 7.5 percent is clearly not the correct one. The applicable subheading for the style Aruba will be 6404.19.80, 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 not "Athletic" footwear: in which the upper's external surface is still 50% or less leather even after every leather accessory or reinforcement present is included as part of the upper's external surface: which is not designed to be a protection against water, oil, or cold or inclement weather; which has neither open toes nor open heels and is not a slip-on: and which is, we assume, valued over $6.50 but not over $12.00 per pair. The rate of duty will be 20 percent plus $.90 per pair. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). 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