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NY A86502



September 5, 1996

CLA-2-64:K:TC:C9:D23 A86502

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.20.4060

Ms. Constance Butler
Customs Coordinator, International Merchandising Wal*Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of a shoe from Taiwan.

Dear Ms. Butler:

In your letter dated August 7, 1996 your company requested a tariff classification ruling.

You included a sample, style name "GINA," and described it as a ladies evening shoe. The shoe has an outer sole of leather and an upper of textile materials. You furnished an independent laboratory test report that indicated that the shoe is 46.93% by weight of rubber, plastics and textile materials. This measurement is subject to verification upon Customs examination at importation. The shoe will be imported from Taiwan. The sample is being returned as requested.

The applicable subheading for the shoe will be 6404.20.4060, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials; footwear with outer soles of leather or composition leather; not over 50 percent by weight of rubber or plastics and not over 50 percent by weight of textile materials and rubber or plastics with at least 10 percent by weight being rubber or plastics; valued over $2.50/pair; for women. The duty rate will be 10% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations.

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.

Sincerely,

Thomas Mattina

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