The tariff classification of footwear from Brazil

NY D84501 November 25, 1998 CLA-2-64:RR:NC:TA:347 D84501 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Jane A. Sheridan Pagoda 8300 Maryland Ave. St. Louis, MO 63105 RE: The tariff classification of footwear from Brazil Dear Ms. Sheridan: In your letter dated November 13, 1998 you requested a tariff classification ruling. The submitted « pair sample, "Pattern Ladue", is a woman's slip-on pump that has an upper with an external surface area, as you state, consisting of a non-woven nylon fiber textile material. We do not consider this textile upper material to be visibly coated with an external layer of rubber or plastics. The shoe also has a 2-1/2 inch high plastic heel and a rubber/plastic outer sole. The applicable subheading for this shoe 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; which is of the slip-on type; which lacks a foxing-like band, almost wholly of rubber or plastics; and which is 10% or more by weight of rubber and/or plastics. 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