The tariff classification of footwear from India

NY K87253 July 9, 2004 CLA-2-64:RR:NC:SP:247 K87253 CATEGORY: Classification TARIFF NO.: 6404.20.40 Ms. Maria E. Julia Newport News, Inc. 711 Third Avenue, 4th Floor New York, NY 10017 RE: The tariff classification of footwear from India Dear Ms. Julia: In your letter dated June 22, 2004 you requested a tariff classification ruling. The submitted half pair sample identified as Style #S05-09-021 is a woman’s open-toe, open-heel slip-on shoe with a 3 ½-inch high heel. The shoe has a predominately textile nylon mesh fabric upper edged with a polyester imitation suede trim and there is also an ornamental nylon mesh flower-like bow with plastic beads, sewn over the middle of the vamp. The shoe, you state, has a composition leather outer sole. You have provided component material weight breakdown percentage measurements on a separate “production” form, stating that this shoe by weight is 24% rubber and plastics, 14% textile materials, 21% composition leather and 41% cardboard. Based on your submitted weight breakdown, this shoe is presumed to be not over 50% by weight of textiles plus rubber and plastics materials. The applicable subheading for this women’s shoe, Style #S05-09-021, will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately leather or composition leather; in which the shoe, by weight, is not over 50% as a total of textile, rubber and plastics materials; and which is valued over $2.50 per pair. The rate of duty will be 10% ad valorem. We are returning the sample as you requested. 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