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NY 858168

Dec. 13, 1990

CLA-2-64:S:N:N3:D 346SM 858168


TARIFF NO.: 6404.20.4060

Ms. Nancy Stall
Caressa, Inc.
4 West 58th Street
New York, NY 10019

RE: The tariff classification of a high-heeled shoe from Hong Kong or China.

Dear Ms. Stall:

In your letter dated November 15, 1990, you requested a tariff classification ruling.

Your sample, style JAZZ, has a linen/leather upper, a leather or composition leather sole, a wood heel, and a metal shank. From a visual inspection, we will assume that the black coating on the leather of the outer sole is less than .15 mm thick unless you advise to the contrary. Your weight breakdown indicates that the item is, by weight, 26.3 grams of textile materials, rubber and plastic (TMRP) and 100.8 grams of other materials (wood, metal and cardboard). You state that the cost per pair is $14.00.

The applicable subheading for style "Jazz" 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 textile materials and the outer sole's is predominately leather or composition leather; which is, by weight, not over 50% of textile materials, rubber and plastic; and which is valued over $2.50 per pair. The rate of duty will be 10 percent.

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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