The tariff classification of footwear from Spain

NY H89014 March 20, 2002 CLA-2-64:RR:NC:TA:347 H89014 CATEGORY: Classification TARIFF NO.: 6405.20.30 Ms. Melissa B. Weiss Barthco International, Inc. 721 Chestnut St. Philadelphia, PA 19106 RE: The tariff classification of footwear from Spain Dear Ms. Weiss: In your letter dated March 5, 2002, on behalf of Nine West, Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as style ES-Trinity, is a woman’s open-heel espadrille sandal that you state has a cotton denim textile upper with a cotton denim lace-like strap that passes behind the heel and is tied around the ankle or lower calf. The shoe has a platform wedge and midsole wrapped with jute. The shoe’s outer sole surface is comprised of two large textile jute material panels, framed within and surrounded by a surface layer of rubber. The shoe also has a separately identifiable raised rubber heel approximately 1/16-inch high, which is not considered a part of the outer sole for classification purposes. Based on visual examination, we have determined that jute is the constituent material of this shoe’s outer sole with the greatest surface area in contact with the ground. Therefore, as per Note 4(b) of Chapter 64, Harmonized Tariff Schedule of the United States (HTS), we consider this espadrille sandal to have a textile material outer sole. The applicable subheading for this sandal, identified as style ES-Trinity, will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole’s external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which there is a line of demarcation between the sole and the upper; and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (linings 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division