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NY 815158

October 12, 1995

CLA-2-64:R:N3:346 815158


TARIFF NO.: 6404.20.40

Ms. Yvonne Sherri Lopez
AFI (California), Inc.
2381 Rosencrans Ave., #100
El Segundo, CA 90245

RE: The tariff classification of women's boots from Spain.

Dear Ms Lopez:

In your letter received September 28, 1995, on behalf of Pacesetter Importers Inc., you requested a tariff classification ruling.

The submitted samples are two half pairs of women's fashion boots.

Style name "Duke" is a knee high slip-on boot, approximately 16 inches high, with a leather vamp and outside heel counters, a 12 inch long textile stretch Lycra shaft with a 3/4 inch wide leather back seam covering strip, a 2 1/2 inch plastic heel with top lift and a leather outer sole. You have provided a component weight breakdown work sheet which indicates that the weights of the textile, rubber and plastic components present amount to 41.56 % of the total weight of this boot. For the purposes of this ruling, we will assume your measurements to be correct. However, the accuracy of the component weight breakdown figures will be subject to verification at the time of importation at the port of entry.

The applicable subheading for the boot, style name "Duke", will be 6404.20.40, 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 leather or composition leather; which is, by weight, not over 50% as a total of textile materials, rubber and plastics; and which is valued over $2.50 per pair. The duty rate will be 10 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on your other submitted sample boot, style name "Zorro". Your request for a classification ruling for that sample should include an accurate external surface area percentage measurement of the materials comprising the upper of this ankle height fashion boot with a textile Lycra shaft. We note that external surface area measurements of shoe "uppers" do not include the sole, heel wrap or heel bottom surfaces. Additionally, all "accessories" and "reinforcements" included in the upper's external surface area measurements should be identified as such. A component material weight breakdown may also be needed and should be provided.

We are returning your samples to you.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Sheridan at 212-466-5889.


Roger J. Silvestri

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