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NY 867393

OCTOBER 25,1991

CLA-2-64:S:N:N3:D 346SM 867393


TARIFF NO.: 6404.19.3560

Ms. Valerie Caulfield
Freight Brokers International Inc.
1200 Brunswick Avenue
Far Rockaway, NY 11891

RE: The tariff classification of and the description marking of a woman's mesh shoe from China.

Dear Ms. Caulfield:

In your letter dated September 26, 1991, for Jasmin Ltd., you requested a tariff classification ruling.

The sample is a low heeled sling back.

The upper consists of a mesh material partly covered by plastic and leather pieces. The mesh is a crisscrossing grid of mono- filiments, probably of plastic material, which are each about .25mm (.01 inch) thick.

You stated that there are no accessories or reinforcements (A or R) on the external surface of the upper. This is false. The plastic and leather overlays, stitched through the mesh into similarly shaped lining pieces, are A or R.

You state the shoe is 80% by weight of rubber or plastics.

Your figures indicate that about equal amounts of plastic and leather are in the upper.
The applicable subheading for your sample will be 6404.19.3560, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials (note that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is not "athletic" footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; in which the upper's external surface is still 50% or less leather even after every leather accessory and reinforcement present is included as part of the upper's external surface; which has open heels; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5 percent ad valorem.

We note that the sole is stamped "Genuine leather upper". Since the mesh is textile and, more importantly, the large plastic overlays might easily be thought to be leather by the consumer, this is a material and false description. If imported as is, Customs should not release the shoes into commerce of the United States. See CR 11.13 for details.

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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