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NY 889526

October 18, 1993

CLA-2-64:S:N:N8:346-ST 889526


TARIFF NO.: 6404.19.35; 6405.90.90

Ms. Patricia Kniest
Edison Brothers Stores
501 N. Broadway POB 66995
St. Louis, MO 63166-6995

RE: The tariff classification of three shoes from Greece - Raffia.

Dear Ms. Kniest:

In your letter dated Aug. 19, 1993, you requested a tariff classification ruling.

You submitted three samples. All three have rubber and/or plastic (R-P) soles, which, per the weight breakdown from "Select", are all well over 10 percent of the weight of the entire shoe. All have wooden high heels and open toe and heel uppers.

You describe the Style 42's upper material as polyester fiber, Style 21's as jute, and Style 44's as " natural raffia". Regarding style 44, the NY Customs Laboratory was able to confirm by microscopic analysis tha the upper in your sample was made from a natural material by seeing the cellular structure of the parallel "veins".

The applicable subheading for the Styles 42 and 21 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; in which the outer sole's external surface is predominately rubber and/or plastics; which is not "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 has open toes and open heels: which lacks a foxing-like band, almost wholly of rubber or plastics; and which is 10 percent or more by weight of rubber and/or plastics. The rate of duty will be 37.5 percent.

The applicable subheading for Style 44 will be 6405.90.90, 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 materials, rubber and/or plastics; in which there a line of demarcation between the sole and the upper ; and which is not disposable footwear that is designed for one time use. The rate of duty will be 12.5 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.


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