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NY 888576




AUGUST 12, 1993

CLA-2-64:S:N:N8:346 888576

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.90.90000

Mr. Bary Campbell
Topline Corporation
3625 132nd Avenue S.E., 4th Floor
Bellevue, WA 98006-1323

RE: The tariff classification of woman's raffia shoe from China.

Dear Mr. Campbell:

In your undated letter, received by the District Director of Customs in Seattle on 7-19-93, you requested a tariff classification ruling.

You describe your sample as follows:

"Footwear woman's sandal. Pattern number W3288. Upper is woven genuine raffia fiber. Upper lining and sock lining is PVC. The outersole is leather, with a PVC toplift."

From an examination of the sample, it is clear that the external upper material is not of vegetable fibers which have been spun to become a textile material. It is clearly made up of very thin layers of a "sheet material" which has been repeatedly over upon itself. From your description as "genuine raffia", we take it that you are, in effect, claiming that this a sheet material is consists of strips which was folded over cut from palm leaves of trees of the genus Rapheria the folded strips were then "plcited" to form the upper not technically "woven". If this is not an accurate description of your material, than this ruling is not valued.

The applicable subheading for your sample will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately other than leather, composition leather, textile material, or rubber and or plastic in which there a line of declamation between the sole and the upper; and which is disposable footwear is designed for one time use. The rate of duty will be 12.5 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.

Sincerely,

Jean F. Maguire
Area Director

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