The tariff classification of footwear from China

NY C88257 June 4, 1998 CLA-2-64:RR:NC:TA:347 C88257 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 China Dear Ms. Sheridan: In your letter dated May 20, 1998 you requested a tariff classification ruling. The three submitted half pair samples, identified as Patterns "Maquire-4", "Suzette-2", and "Suzette-3" are described as follows: Pattern "Maquire-4" - A woman's closed-toe, closed-back, slip-on dress shoe, with a textile upper, an ornamental metal buckle at the instep, a 1 inch stacked 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 46%, leather is 14% and "Other Materials" is 40%. Pattern "Suzette-2" - A woman's closed-toe, closed-back, slip-on dress shoe, with a textile upper, a small rectangle of imitation gemstones sewn above the toes, a 2-1/2 inch high 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 18% and "Other Materials" is 37%. Pattern "Suzette-3" - A woman's closed-toe, closed back, slip-on dress shoe, with a textile mesh upper, a small rectangle of imitation gemstones sewn above the toes, a 2-1/2 inch high 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 43%, leather is 22% and "Other Materials" is 35%. For the purposes of this ruling, we will assume the measurements you provide for these three shoes are 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 three 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 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 Richard Foley at 212-466-5890. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division