The tariff classification of footwear from China

NY C80268 October 10, 1997 CLA-2-64:RR:NC:TA:346 C80268 CATEGORY: Classification TARIFF NO.: 6404.20.40 Mr. Erik D. Smithweiss Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue New York, NY 100167-3397 RE: The tariff classification of footwear from China Dear Mr. Smithweiss: In your letter dated October 1, 1997, on behalf of your client, Nine West Footwear, Corp., you requested a tariff classification ruling. The submitted sample, style "Ghost", size 6B, is a woman's open-toe, open-heel, slip-on fashion shoe, with a predominately textile mesh fabric upper edged with plastic, a two inch high platform heel and a composition leather outer sole. You provide component weight breakdown percentage figures for this shoe, obtained from an independent lab, which indicate that the weight of the textile, rubber and plastic components is 47.43%, leather (presumed to be composition leather) is 15.40%, cardboard is 16.64% and metal is 20.53%. For the purposes of this ruling, we will assume these 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 the shoe, style "Ghost", 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. We are returning the sample 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, Robert B. Swierupski Director, National Commodity Specialist Division