The tariff classification of footwear from China

NY B87812 August 21, 1997 CLA-2-64:RR:NC:TA:346 B87812 CATEGORY: Classification TARIFF NO.: 6404.20.40 Ms. Alicia Balderas Sears, Roebuck and Co. 3333 Beverly Road, BC-205A Hoffman Estates, IL 60179 RE: The tariff classification of footwear from China Dear Ms. Balderas: In your letter dated July 22, 1997 you requested a tariff classification ruling. The submitted three half pair samples (no item numbers indicated), identified as style name "Marelle", are described by you as "glitz ladies dressing shoes". The shoes are all of the same design shape, closed toe, closed heel slip-ons, with three inch high heels and with leather outer soles. They differ only in that they have either shiny gold, shiny silver or shiny black upper external surfaces, consisting of tiny plastic glitter specks and plastic disk shaped sequins stuck onto a woven black textile material. The gold and silver colored shoes also have flat metalized textile yarn, about 0.5 mm. wide, interwoven with the background fabric of woven black textile fibers, which further enhances their shiny surface glitter effect. You have indicated that by your measurements, the external surface area of the upper is 45% plastic and 55% textile. We agree that these shoes have predominately textile uppers. Additionally, you also state that by weight, the textile, rubber and plastic component parts present in each of these prototype "Marelle" style name shoes total 47.42%, leather 19.91%, iron & steel 15.23%, and cardboard 17.44%. For the purposes of this ruling, we will assume the component weight percentage measurements you provide, for these shoes, 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 the shoes described 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 duty rate will be 10% ad valorem. We are returning the samples as you requested. 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, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division