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NY 870401

January 22, 1992

CLA-2-64:S:N:N3D:346 SM 870401


TARIFF NO.: 6404.20.4060

Ms. Laura M. Denny
Edison Brothers Stores, Inc.
501 N. Broadway
P.O. Box 66995
St. Louis, MO 63166-6995

RE: Classification of a casual textile shoe.

Dear Ms. Denny:

In your letter dated January 7, 1991, you requested a tariff classification ruling on a woman's low-heel shoe from Taiwan.

The submitted sample, Style ITC Rabbit on the "ITC" breakdown and Style 57-077 in your letter, is a low-heel casual shoe. The shoe is of the slip-on type with an upper of textile material that has a narrow elasticized band going across the instep. The shoe also has a foam padded insole, and a cemented-on outsole which you state to be leather. We note that the leather is coated with a layer of black substance. From your statement, we assume you are claiming this layer is less than .15mm thick.

We note that you have provided a component material weight breakdown for this item. It states, "plastic weight, 9.34% of upper". However, based on the figures supplied, we assume you actually are claiming that the rubber and plastic components present account for 9.34% of the weight of the entire shoe. Especially since this is a "prototype" sample the accuracy of the component weight breakdown figures for the actual imported shoe should be verified by Customs at the time of importation.

The applicable subheading for the item described 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; in which the outer sole's external surface is predominately leather or composition leather; which is, by weight, under 10% of rubber and plastics; and which is, we assume, valued over $2.50 per pair. The rate of duty will be 10% ad valorem.

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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