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NY 817847

January 16, 1996

CLA-2-64:RR:N3:TP:346 817847


TARIFF NO.: 6404.20.40

Jane A. Sheridan
Pagoda Trading Co.
8300 Maryland Ave.
St. Louis, MO 63105

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

Dear Ms. Sheridan:

In your letter dated December 21, 1995, you requested a tariff classification ruling.

The sample submitted is a woman's open toe, open heel, slip-on sandal-type fashion shoe, your style designation "Solo-4". It has a 2 inch heel, a satiny textile strap upper and a leather outer sole. You provide weight percentage breakdown figures indicating that the textile, rubber and plastic components account for "44%" of the weight of this shoe. This ruling is based on the figures you have provided, however, the accuracy of these component weight breakdown figures for the actual imported shoe should be verified by the Customs port of entry at the time of importation.

The applicable subheading for the shoe, style "Solo-4", 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 percent as a total of textile materials, rubber and plastics: and which is, we presume, valued over $2.50 per pair. The rate of duty will be 10 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 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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