The tariff classification of footwear from Taiwan and Brazil.

NY I85832 September 17, 2002 CLA-2-64:RR:NC:TA:347 I85832 CATEGORY: Classification TARIFF NO.: 6404.20.60 Mr. Charles G. Hartill Charles G. Hartill, LCHB Capital Transportation 147-217 175th Street Jamaica, NY 11434 RE: The tariff classification of footwear from Taiwan and Brazil. Dear Mr. Hartill: In your letter dated August 30, 2002, on behalf of your client Ballet Makers, Inc., you requested a tariff classification ruling. The submitted two half pair samples, which we presume are identically constructed and merely differ in the color scheme of their textile material upper’s, are women’s shoes identified by you as style “Dance Slide 170” and tagged with labels indicating pattern “Briar Rose” and “Moon Blossom.” The shoe, which is a slip-on type that does not cover the wearer’s ankle, has a textile material upper and a leather outer sole. You have provided a laboratory report indicating that the component material breakdown by weight as a percentage for this shoe was found to be 17% textile, 43.43% plastic, 6.47% fiberboard and 33.10% leather. Based on the submitted lab findings, the weight of the textile and plastics components present equals 60.43% of the total weight of the subject shoe. Your letter also states that the shoe will be valued at over $9.00 per pair. Therefore, the applicable subheading for these shoes, both identified as style “Dance Slide 170” will be 6404.20.60, 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 leather or composition leather; and which is by weight, over 50% as a total of textile materials, rubber and plastics and 10% or more 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division