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NY A85247

July 25, 1996

CLA-2-64:RR:NC:TP:346 A85247


TARIFF NO.: 6403.99.90 ; 6404.19.35

Mr.Michael Skidmore
Tower Group International
115 Broad Street
P.O. Box 192
Boston, MA 02101-3022

RE: The tariff classification of three samples of women's shoes from Hong Kong and China.

Dear Mr. Skidmore:

In your letter dated June 26, 1996, on behalf of Sporto, Division of SBC Corporation, you requested a tariff classification ruling.

The submitted samples are described as follows:

Style# W5250 - A woman's open back, casual slip-on shoe, with a suede leather upper and a rubber/plastic cup soled bottom which overlaps the upper. You indicate that this shoe will be manufactured in Hong Kong.

Style# W5448 - A woman's open back, casual slip-on shoe, with a predominately canvas textile upper and a cemented-on, rubber/plastic cup soled bottom that overlaps the upper by approximately 1/2 inch. The shoe's closed toe, open back design is such that, although most of the wearer's heel is exposed, the back of the shoe at the heel is not completely open. The textile upper has an approximately 1/2 inch wide padded plastic topline collar which encircles the shoe's diagonally situated topline opening, so that it forms a 1/2 inch high "ridge" as it passes behind the heel. Given the result of this design feature, it is our observation that most, if not all of the wearer's heel still remains exposed. Therefore, we will classify this slip-on style shoe as having an open heel. You indicate that this shoe will be manufactured in Hong Kong.

Style# W5505 - A woman's casual, open heel, slip-on shoe, with a textile upper and an injection molded, rubber/plastic traction-tread type bottom. The shoe also has a contrasting colored, yellow, 1 inch wide elasticized heel strap. You indicate that this shoe will be manufactured in China.

The applicable subheading for the shoe, Style# 5250, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, not covering the ankle, other footwear, which is worn by other than men, youths and boys, and is presumed to be valued over $2.50 per pair. The rate of duty will be 10 percent ad valorem. The applicable subheading for the shoes, Style# W5448 and Style# W5505, will be 6404.19.35, 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 outer sole's external surface is predominately rubber and/or plastics; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5 percent ad valorem.

This ruling is being issued under the provisions of Part 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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