The tariff classification of footwear from India

NY K88948 September 14, 2004 CLA-2-64:RR:NC:SP:247 K88948 CATEGORY: Classification TARIFF NO.: 6404.20.40 Mr. Alan Siegal Genghis Khan Freight Service Inc. 161-15 Rockaway Boulevard Jamaica, NY 11434 RE: The tariff classification of footwear from India Dear Mr. Siegal: In your letter dated August 19, 2004, on behalf of your client Barganza Inc., you requested a tariff classification ruling. The submitted half pair sample identified as “style 61-68141L” is a women’s open-toe, open-heel, textile material upper toe-thong sandal. As you state, the sandal has an upper with a leather lining side and a textile material external surface area side that also has numerous sewn-on, multi-colored plastic button accessories. The sandal has a leather insole, a leather outer sole and a cemented-on rubber/plastic heel. You have provided component material weight breakdown measurements, stating that this sandal, by weight, is 12 grams rubber and other synthetics (plastics), 10 grams cotton textile materials, 95 grams leather and 15 grams (plastic) buttons. Based on your submitted component material weight breakdown measurement totals, this shoe is presumed to be not over 50% by weight of textiles plus rubber and plastics materials. The applicable subheading for the women’s sandal identified as “style 61-68141L” 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, we presume, 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