The tariff classification of a women's shoe from China

PD E86725 September 15, 1999 CLA-2-64:CO:CH:JJB D10 E86725 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 a women's shoe from China Dear Ms. Sheridan: In your letter dated September 1, 1999, you requested a classification ruling of a women's shoe from China. You included a sample shoe, designated as the pattern. It is a womens shoe with a leather outer sole and an upper of textile materials and plastic mesh. Since the plastic mesh is also considered textile, this shoe has an upper whose external surface area is textile. You also included weight breakdown figures showing the percentages of weight of the material components of this shoe. You determined these weight breakdowns by cutting and weighing the components of the shoe. The classification in this ruling letter is based on the weight breakdown which you determined. The weight breakdown which you provided indicates that this shoe has component material as follows: 42.5% textile, rubber, and plastic, 19.5% leather, and 38% other materials. So, the textile, rubber and plastic components account for less than 50% of the weight of this shoe. You stated that this shoe will be valued over $2.50 per pair, so you suggested a classification of 6404.20.40. We agree. The applicable subheading for this shoe, identified as the Julia-2" pattern, 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%. This shoe is not 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 Part 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, Robyn Deassaure Port Director Chicago, Illinois