The tariff classification of a woman's espadrille from Spain or China

NY B88821 September 9, 1997 CLA-2-64:RR:NC:TP:347 B88821 CATEGORY: Classification TARIFF NO.: 6402.99.10 Mr. Erik D. Smithweiss Grunfeld, Desiderio, Lebowitz & Silverman 245 Park Avenue, 33rd Floor New York, N.Y. 10167 RE: The tariff classification of a woman's espadrille from Spain or China Dear Mr. Smithweiss: In your letter dated August 21, 1997, on behalf of your client, Nine West Distribution Corp., you requested a tariff classification ruling. You have submitted a sample of a woman's espadrille, style Foible, which you state has a plastic upper, and rubber and jute outer sole. You state that rubber occupies the greatest surface area of the sole in contact with the ground. For purposes of this ruling it is assumed that your statement regarding the external surface of the sole is accurate. You also state that the upper is made of textile yarns that have been coated with plastic and then interwoven. In accordance with note 3(a) to chapter 64, the upper would be considered plastic for purposes of chapter 64. In addition, you also state that the wedge is made of agglomerated cork that is covered with jute. The applicable subheading for the espadrille will be 6402.99.10, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in Note 4(a) to this chapter) is rubber or plastics, not covering the ankle, footwear made on a base or platform of cork. The rate of duty will be 12.5% 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 Richard Foley at 212-466-5890. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division