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NY 892969

January 06, 1994

CLA-2-64:S:N:N8:346-ST 892969


TARIFF NO.: 6406.10.9090 ; 6406.99.9000

Mr. Ralph Chen
Pacrim Industrial, Inc.
17071 Green Drive
City of Industry, CA 91745

RE: The tariff classification of footwear components from China.

Dear Mr. Chen:

In your letters dated December 3, 1993 and December 15, 1993 you requested a tariff classification ruling.

You have sent us samples of three items which will be cut and sewn into shoe components in China. We assume that the cartons of each of the three components will be in separate shipments when imported into the United States. If not, this ruling may not be valid.

Sample 1 is a raffia strap upper with a metal buckle and is lined with PVC backed with a woven fabric. You state, "This natural fiber is derived from a plant in South Africa." You indicated that the strips of the natural material are simply woven (interlaced) to form the material of the upper.

Sample 2 is an "insole sock". It is a cardboard-paperboard insole (stamped "Supertex') to which has been cemented a foam rubber and-or plastic layer and which has a canvas socklining on its top and under its lasting allowance. You indicate that the canvas is 20 percent and the wood pulp (cardboard) 80 percent of its weight. In your letter dated 12-15-93, faxed to us on 12-15-93, you stated that the pulp cost $.037 and the canvas $.03. In your letter dated 12-15-93, but faxed to us on 12-17-93, you added in that the "poly foam" cost $.02. Your information is obviously wrong, e.g., the rubber-plastic cannot have zero weight, but we will assume it is reasonably close to reality for the purposes of this ruling.

Sample 3 is a molded PVC clog midsole with a crepe outer sole and a raffia wrap. We agree with you that the raffia wrap is decorative (in that finished shoe would function without it) but we note that clog bottoms like this are not used on "utility" footwear, but "fashion" footwear. You state that the raffia is, by weight, 15 percent and the plastic is 85 percent. You also state the cost of the raffia is $.30, the PVC $.35 and the crepe $.02.

The applicable subheading for Sample 1 will be 6406.10.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for, inter alia, shoe uppers which are less that formed uppers with insoles which would cover all or most of the wearer's foot and in which the upper's external surface is predominately a material other than rubber and-or plastics, leather or textile materials. The rate of duty will be 9 percent.

The applicable subheading for Samples 2 and 3 will be 6406.99.9000, HTS, which provides for, inter alia, parts of footwear, other than uppers and the parts thereof, whose essential character is not given only by wood, rubber and-or plastics, leather or textile materials. The rate of duty will be 18 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.


Jean F. Maguire Area Director

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