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NY 862093

APRIL 17, 1991

CLA-2-64:S:N:N3D:346 M 862093


TARIFF NO.: 6404.20.4060

Mr. Charles Santarelli
Mersant International, Ltd.
158-12 Rockaway Boulevard
Jamaica, New York 11434

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

Dear Mr. Santarelli:

In your letter dated March 27, 1991, on behalf of your client Nina Footwear Co., you requested a classification ruling.

Your sample, style Loretta, has an upper of textile materials which consist of two thin textile straps, approximately 1/4 inch in width. One strap goes around the ankle, through a loop of the second strap, and buckles on the side. The second strap extends up the front of the vamp and is decorated with rhinestones. We note that you have stated that the composition leather outer sole is coated with a plastic spray that is .05mm thick.

We also note that you have supplied a detail component weight breakdown of the pieces of the shoe prior to assembly. Your figures indicate that the weight of the textile, plastic and rubber components present in this shoe is not more than 50% of the weight of the entire shoe. We do not see any obvious errors in the breakdown. As this is a prototype sample, the accuracy of the component weight breakdown figures for the actual imported shoe will have to be verified by Customs at the time of importation.

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 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; which is, by weight, not over 50% as a total of textile materials, rubber and/or plastics; and which, we assume, is valued over $2.50 per pair. The rate of duty will be 10 percent ad valorem.

We are returning your sample as you requested.

This ruling is being issued under the provisions of Section l77 of the Customs Regulations (l9 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 New York Seaport

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