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NY 884928

April 27, 1993

CLA-2-64:S:N:N8: 347 884928


TARIFF NO.: 6403.91.90; 6405.90.90

Mr. Gilbert Cecchettini
358 Coral Circle
El Segundo, CA 90245

RE: The tariff classification of footwear from China.

Dear Mr. Cecchettini:

In your letter dated April 4, 1993, you requested a tariff classification ruling.

The style you call "Especial" #CF736, is a woman's western style boot with a leather and glass upper and a rubber/plastic sole. The boot's upper has a leather and multicolored glass beaded shaft with leather pull tabs and a leather lower portion. You have supplied a lab report which claims that the external surface area of the upper is predominately leather.

Your style name "Eliza" #CF734, is a woman's slip-on style shoe that has an upper which is comprised of a leather front vamp portion and a back ankle portion of stitched-on glass beads. The shoe has a rubber/plastic sole. The glass beads entirely cover the underlying textile material to which they are stitched and glass will therefore be considered to constitute a material part of this shoe upper's external surface area. You have supplied an independent lab analysis which states that the external surface area measurement of this shoe's upper is exactly 50 percent leather and 50 percent glass beads. Since neither of these two component materials predominates, classification of this shoe will be under the HTS heading which occurs last in numerical order among those which equally merit consideration. The applicable subheading for style "Especial" #CF736 will be 6403.91.90, 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, covering the ankle, for other persons. The rate of duty will be 10 percent ad valorem.

The applicable subheading for style "Eliza" #CF734 will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear, in which the upper's external surface is predominately other than leather, composition leather, plastics and/or rubber or textile materials; in which there is a line of demarcation between the sole and the upper; and which is other than disposable footwear that 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.


Jean F. Maguire
Area Director

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