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NY 869406

January 16, 1992

CLA-2-64:S:N:N3D:346 869406


TARIFF NO.: 6404.19.2530

Jill Peterson
Sam & Libby
1123 Industrial Road
San Carlos, CA 94070

RE: The tariff classification of an Espadrille from Spain - Weight Breakdown.

Dear Ms. Peterson:

In your letter dated December 3, 1991, you requested a tariff classification ruling.

The sample, labeled style "Siesta", is a lady's Espadrille shoe. It's a textile upper, slip-on shoe stitched to a combination jute and rubber/plastic bottom. Most of the jute of the sole is covered by a rubber outersole with substantial "cut outs" (windows) in which the jute is coated, but not "visibly" (as that term is used in HTS Chap. 64, note 3), with an extremely thin layer of rubber.

You state that the fob price per pair is U.S. $4.25.

You state that the rubber/plastic portion of the shoe is less than 10 percent of the entire weight of the shoe and that, therefore, HTS 6404.19.2530 is the correct classification.

U.S. Customs Laboratory Report, No 2-92-10424-001, dated January 3, 1992, indicates the rubber/plastic portion to be 9.7 percent of the shoe, by weight. It is noted that this figure includes the weight of the extremely thin rubber coating on the jute in the "cut outs" on the outer sole. The question of the applicability of the weight of those rubber coatings to the "10 percent test" is an issue currently under review by Customs.

Since this result is so close to 10 percent, and would be even if the extremely thin rubber coatings are excluded, Customs should confirm by laboratory analysis of samples from large shipments that all production shoes are also, in fact, under 10 percent by weight of rubber and plastics.

The Customs lab also reported, "the external surface of the upper is composed of cotton fibers".

The applicable subheading for the "Siesta" will be 6404.19.25, 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 rubber and/or plastic; which is not "Athletic" footwear; in which the upper's external surface is still 50 percent of less leather even after every leather accessory and reinforcement present is included as part of the upper's external surface; which is of the slip-on type; which lacks a foxing-like band; which is under 10 percent by weight and/or plastics; and in which the upper, by weight, predominately consists of vegetable fibers such as cotton and flax (linings, accessories, and reinforcements not included). The rate of duty will 7.5 percent 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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