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NY 857927

Dec. 07, 1990

CLA-2-64:S:N:N3D:346 SM 857927


TARIFF NO.: 6404.20.4060

Mr. Charles Santarelli
Mersant Int'l
158-12 Rockaway Blvd.
Jamaica, NY 11434

RE: The tariff classification of a woman's fabric upper, leather sole slip-on from Taiwan.

Dear Mr. Santarelli:

In your letter dated November 7, 1990, on behalf of Nina footwear, you requested a tariff classification ruling.

Your sample, style Perfect, has an upper of textile materials. You state that the composition leather outer sole was coated with a plastic spray that is .05mm thick. You have supplied a detailed component weight breakdown of the pieces of the shoe prior to assembly. We do not see any obvious errors in the breakdown.

The applicable subheading for this shoe, based on your sample and your statement, will be 6404.20.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's footwear, in which the upper's external surface is predominately of textile material and the outer sole's is predominately of leather or composition leather; which is, by weight, not over 50% as a total of textile materials, rubber and plastics; and which, we assume, is valued over $2.50 per pair. The rate of duty will be 10 percent ad valorem.

We note that the outersole is marked "leather sole" in large letters. Since you state that the outer sole is composition leather, we consider this item to be a prohibited importation subject to seizure per Customs Regulations 11.13. We consider this sole marking to be "words...tending falsely to describe or represent the articles". Either no description or "Sole composition (or reconstituted) leather" would be acceptable.

For further information on this point, we suggest you contact U.S. Customs, Office of Regulations and Rulings, Value and Special Admissibility Branch. The address is 1301 Constitution Avenue NW, Washington, DC 20229-0001 the telephone number is 202-566-2938.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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