The tariff classification of a ladies rubber/plastic shoe from Italy.

NY D81040 August 28, 1998 CLA-2-64:RR:NC:TP:347 D81040 CATEGORY: Classification TARIFF NO.: 6402.99.30 Ms. Lisa Lee Ilani Shoes, Ltd. 47 West 34th Street Suite 452 New York, N.Y. 10001 RE: The tariff classification of a ladies rubber/plastic shoe from Italy. Dear Ms. Lee: In your letter dated August 4, 1998, you requested a tariff classification ruling. You have submitted a sample of a piece of material which you refer to as a "woven stretch rafia." You state that the material is a product of Spain and will be manufactured into footwear in Italy. You state that the material is made up of 5% cotton, 43% rayon, and 57% PU. You have also submitted a picture of what the finished shoe will look like, which appears to be an open heel/toe slip-on platform shoe which we will assume has a rubber/plastic outer sole. The upper material which you have submitted appears to be made up of strips of textile material visibly coated with rubber/plastic that are interwoven with elasticized textile yarns. The textile strips which are visibly coated with rubber/plastic will be considered rubber/plastic for tariff purposes as enumerated in Note 3(a) to chapter 64, Harmonized Tariff Schedule of the United States (HTS). The elasticized textile yarns which are visible throughout the upper will be counted as textile material in the surface area measurement. The rubber/plastic strips and elasticized textile yarns which form the upper are held together with plastic monofilament threading which is also visible throughout the upper and has a cross-sectional dimension which is less than 1mm. Therefore, in accordance with Note 1(g) to Section XI, the plastic monofilament will be considered "textile material" for tariff purposes. As a result, the upper of the footwear sample is not over 90% rubber/plastic. The applicable subheading for the footwear will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, having uppers of which not over 90% of the external surface area is rubber or plastic, footwear with open toes or heels. The rate of duty will be 37.5% 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, Robert B. Swierupski Director, National Commodity Specialist Division