The tariff classification of five women's shoes from China.

NY A84472 June 14, 1996 CLA-2-64:RR:NC:TP:346 A84472 CATEGORY: Classification TARIFF NO.: 6404.20.40 Ms. Jane A. Sheridan Pagoda 8300 Maryland Ave. St. Louis, MO 63105 RE: The tariff classification of five women's shoes from China. Dear Ms. Sheridan: In your letter dated May 30, 1996 you requested a tariff classification ruling for five women's shoes, identified as Pattern Celebrity-2, Pattern Wish-3, Pattern Canter-IV(stock #'s 978L60 and 979L60) and Pattern Canter-V. You included a sample of each shoe. Samples "Celebrity-2" and "Wish-3" are women's closed toe, closed heel dress pumps. "Canter-IV"(two samples) and "Canter-V", are women's closed toe, closed heel dress flats, all three being of very similar design and construction, differing only in the type of textile fabric comprising their respective uppers. All five shoes have leather outer soles. You provided the component weight breakdown percentage figures for these shoes on which this ruling is being based. These figures indicate that the weight of the textile, rubber and plastic components accounts for 43% of the "Celebrity-2" pattern shoe, 42% of the "Wish-3" pattern shoe, 42% of the two "Canter-IV" pattern shoes and 41% of the "Canter-V" pattern shoe. For the purposes of this ruling, we will assume your measurements to be correct. However, the accuracy of these component weight breakdown figures will be subject to verification at the time of actual importation by Customs at the ports of entry. The applicable subheading for all five sample shoes of the named shoe "Patterns" listed above, 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, not over 50% as a total of textile materials, rubber and plastics; and which is, we presume, valued over $2.50 per pair. The rate of duty will be 10 percent 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. If you have any questions regarding the ruling, contact National Import Specialist James Sheridan at 212-466-5889. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division