The tariff classification of footwear from Brazil

NY B88198 August 25, 1997 CLA-2-64:RR:NC:TA:346 B88198 CATEGORY: Classification TARIFF NO.: 6404.20.40 Ms. Jane A. Sheridan Pagoda 8300 Maryland Ave. St. Louis, MO 63105 RE: The tariff classification of footwear from Brazil Dear Ms. Sheridan: In your letter dated July 30, 1997 you requested a tariff classification ruling. The three submitted samples, identified as Patterns "Clayton-7", "Clayton-8" and "Excel-2", are described as follows: Pattern Clayton-7 : A woman's slip-on, square toe fashion shoe, with a predominately textile upper of elasticized knit textile mesh that has a leather heel counter, a one inch high platform-type heel and a leather outer sole. You provide component weight breakdown percentage figures for this shoe, indicating that the weight of the textile, rubber and plastic components is 45%, leather is 28% and "Other Materials" is 27%. Pattern Clayton-8 : A woman's slip-on, square toe dress shoe, with a predominately textile elasticized upper that has a leather heel counter, a one inch high platform-type heel and a leather outer sole. You provide component weight breakdown percentage figures for this shoe, indicating that the weight of the textile, rubber and plastic components is 41%, leather is 30% and "Other Materials" is 29%. Pattern Excel-2 : A woman's slip-on dress shoe, with a predominately textile upper that has elasticized mesh textile sides and a leather vamp, a 1 1/2 inch high platform heel and a leather outer sole. You provide component weight breakdown percentage figures for this shoe, indicating that the weight of the textile, rubber and plastic components is 44%, leather is 25% and "Other Materials" is 31%. For the purposes of this ruling, we will assume the measurements you provide, for these three 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 all three shoes, as 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 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, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division