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NY A86531

September 4, 1996

CLA-2-64:RR:NC:TP:346 A86531


TARIFF NO.: 6404.20.40

Ms. Jane A. Sheridan
8300 Maryland Ave.
St. Louis, MO 63105

RE: The tariff classification of footwear from China.

Dear Ms. Sheridan:

In your letter dated August 9, 1996 you requested a tariff classification ruling.

The submitted samples, identified as "Pattern Maxine-3", are two very similar women's closed toe, closed heel, slip-on dress shoes, with textile uppers and a textile bow over the toes, 1 inch high block heels and leather outer soles. The shoes are marked to indicate they are Stock# 861L13, with a textile upper that has see-through mesh sides at the shank and Stock# 861l13, with a textile upper that similarly features plaid fabric side panels. You provide component weight breakdown percentage figures for both these shoes. Your figures indicate that, for Stock# 861L13, the weight of the textile, rubber and plastic components is 43%, leather is 19% and "Other Materials" is 38%. Likewise, for Stock# 861l13, your figures indicate that the weight for textile, rubber and plastics is 45%, leather is 16% and "Other Materials" is 39%. For the purposes of this ruling, we will assume your measurements to be correct. However, the accuracy of these component weight breakdown figures will be subject to verification at the time of actual importation by Customs at the ports of entry.

The applicable subheading for the two shoes described above, 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% 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 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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