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NY 877057

September 02, 1992

CLA-2-64:S:N:N3D:346 877057


TARIFF NO.: 6404.19.50

Mr. Joe Thaier
Pagoda Trading
1950 Craig Road
St. Louis MO 63148

RE: The tariff classification of a woman's espadrille from China.

Dear Mr. Thaier:

In your undated letter received here August 3, 1992, you requested a tariff classification ruling.

In your telephone conversation on August 10, 1992, with NISA

P. McMillian, you stated that the FOB price of the shoe was approximately $3.50.

You described your sample, T-269W, as follows:

"This women's espadrille has an upper of cotton canvas that is stitched to a jute bottom with rubber coating."

We note: 1. The rubber coating is definitely visible to the naked eye. 2. The shoe upper is a 4 eyelet throat which uses as a shoelace, an extra-long, two inch wide, ribbon-like material with aiglets at each end; this "shoe lace" is laced through the eyelets.

Our requiring you to submit a component weight breakdown was an error. The classification of this shoe is not affected by its weight breakdown. We apologize for the delay and unnecessary work this may have caused you.

The applicable subheading for your sample will be 6404.19.50, 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 plastics; which is not "Athletic" footwear; in which the upper's external surface is still 50 percent or less leather even after every leather accessory and reinforcement present is included as part of the upper's external surface; which is not designed to be a protection against water, oil, or cold or inclement weather; which is valued over $3.00 per pair, but under $6.50; which has neither open toes nor open heels and is not a slip-on; and which is not exclusively of adhesive construction. The rate of duty will be 48 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

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