The tariff classification of footwear from Spain

NY C80697 October 21, 1997 CLA-2-64:RR:NC:TA:346 C80697 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Kathy Brennan Eddie Bauer, Inc. P.O. Box 97000 Redmond, WA 98073-9700 RE: The tariff classification of footwear from Spain Dear Ms. Brennan: In your letter dated October 10, 1997 you requested a tariff classification ruling. The submitted sample, your item number 020-2828, is a pair of woman's size 6, open-toe, open-heel, "Espadrille Thong" sandals, with a cotton textile upper, a suede leather footbed insole, a 1 inch thick jute fiber midsole and a vulcanized-on rubber outer sole. You claim that the weight of the rubber sole is 7.5 percent of the total weight of the shoe. This is consistent with the attached "Worksheet for Imported Footwear", which indicates that the percent by weight of rubber and/or plastics for this style is 7.54 percent and that the "vendor" was Julia Moran. It is also consistent by the attached e-mail from H. Webb and G. Sylvia of "Hardlines", sent on 10-8-97 to P. Akers of your firm. This indicates that, in the size 6 shoe tested (no style name or number given), the Rubber is 7.544 percent (19.77 grams of a total weight of 262.10 grams) and that there are no plastics. Your contention that this style is under 10 percent of rubber and/or plastics is even further supported in that the rubber piece of the unassembled shoe you also submitted is, by our weighing, 5.4 percent rubber (14 grams of a total weight of 258.5 grams) and there is no plastic. However, as we pointed out to you in our 8-21-97 letter to you and in several telephone conversations, the sole in the unassembled shoe is obviously far thinner than the ones on the assembled shoes. In this case, we took apart the left shoe with hand tools. The left shoe is actually 12.3 percent by weight of the rubber sole (33.5 grams of a total weight of 274.5 grams). On this basis, we reject your contention that this style should be classified in HTS 6404.19.25 at a duty rate of 7.5 percent. We suggest that future ruling requests and/or invoices state correct weight breakdowns. We are returning the samples as you requested. The applicable subheading for this espadrille type sandal will be 6404.19.35, 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 rubber and/or plastics; which is not "athletic" footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; in which the upper's external surface is still 50% or less leather even after every leather accessory and reinforcement present is included as part of the upper's external surface; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5 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, Robert B. Swierupski Director, National Commodity Specialist Division