The tariff classification of four women's shoes from China

PD D80374 August 20, 1998 CLA-2-64:CO:CH:JJB D10 D80374 CATEGORY: Classification TARIFF NO.: 6404.20.40 Jane A. Sheridan Pagoda Trading Company 8300 Maryland Avenue St. Louis, Missouri 63105 RE: The tariff classification of four women's shoes from China Dear Ms. Sheridan: In your letter dated July 14, 1998, you requested a classification ruling of four women's shoes from China. You included a sample of each style of shoe and weight breakdown figures showing the percentages of weight of the material components of each style. You determined these weight breakdowns by cutting and weighing the components of each style. The classifications in this ruling letter are based on the weight breakdowns which you determined. All four samples, identified as pattern names "Christi" (or stock numbers 930L46, 937L46, or 938L46), "Dream-6", "Jester", and "Jolene-2", may be described as women's dress shoes. All have uppers whose external surface areas are predominately, or entirely, of textile material and outer soles of leather. The weight breakdowns which you provided indicate that each of the four styles have less than 50% of its weight consisting of textile, rubber, and plastic materials. The specific weight determinations are: "Christi" with 44% textile, rubber, and plastic; "Dream-6" and "Jester" with 46% textile, rubber, and plastic; "Jolene-2" with 45% textile, rubber, and plastic. You stated that all four patterns will be valued over $2.50 per pair. The applicable subheading for all four shoes, identified as pattern names "Christi" (or stock numbers 930L46, 937L46, or 938L46), "Dream-6", "Jester", and "Jolene-2" will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of leather: having not over 50 percent by weight of textile materials and rubber or plastics: valued over $2.50/pair. The duty rate will be 10%. None of these four shoes are marked with the country of origin. However, you stated that shoes out of production will be marked as required by U. S. Customs. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Larry Shirk Acting Port Director Port of Chicago