The tariff classification of a woman’s shoe from China.

NY G82202 October 4, 2000 CLA-2-64:RR:NC:TP:347 G82202 CATEGORY: Classification TARIFF NO.: 6404.19.25 Ms. Jenny Davenport Wal-Mart Stores, Inc. 702 SW 8th St. Bentonville, AR 72716-8023 RE: The tariff classification of a woman’s shoe from China. Dear Ms. Davenport: In your letter dated September 11, 2000 you requested a tariff classification ruling. You have submitted a sample of a “Women’s Bandana Thong,” style #SSW-206-42-A, a slip-on shoe with an open toe and open heel. You state the upper is made up of 100% cotton, and the external surface area of the outer sole (ESAS) in contact with the ground is 51% rubber/plastic and 48% jute. You also state that the percentage breakdown of all component materials, by weight, which make up this shoe are 83.2% jute, 6.3% leather, 5.9% rubber/plastic, 4.2% textile, and 0.5% paperboard. The applicable subheading for style #SSW-206-42-A will be 6404.19.25, 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 has open toes or open heels, which is under 10% by weight of rubber and/or plastics, and in which the largest fabric of the upper consists, by weight, predominately of vegetable fibers such as cotton or flax (lining, accessories and reinforcements not included). The rate of duty will be 7.5% 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division