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NY 879379

October 28, 1992

CLA-2-64:S:N:N3D:346-T 879379


TARIFF NO.: 6404.19.35

Ms. Jane A. Sheridan
1950 Craig Road
St Louis, MO 63146

RE: The tariff classification of a woman's slip-on shoe from China.

Dear Ms. Sheridan:

In your letter dated October 16, 1992, you requested a tariff classification ruling.

The submitted sample, your pattern #C77412W-6, is a woman's slip-on casual shoe with a textile upper of, as you state, "macrame" construction. The shoe has a textile covered paperboard insole and a simultaneous injection molded rubber/plastic bottom. The vertical overlap of the sole over the upper, measured on a vertical plane from where the upper and sole initially meet, is less than 1/8 of an inch.

The applicable subheading for the shoe described above will be 6404.19.35, 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 external surface of the outer sole is predominately rubber and/or plastics; which is other than 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 percent or 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 almost wholly of rubber or plastics; and which is 10 percent or more by weight or rubber and/or plastics. The rate of duty will be 37.5 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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