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NY 885465

May 10,1993

CLA-2-64:S:N:N8:346 ST 885465


TARIFF NO.: 6404.19.7060

Mr. Joseph Straus
BBC International
19 West 34th Street
New York, NY 10001

RE: The tariff classification of an Espadrille from China -Visible Coating- External Surface of Sole

Dear Mr. Straus:

In your letter dated April 23, 1993, you requested a tariff classification ruling.

Your sample, style 042393A, has a canvas upper which is stitched to a one inch thick, jute rope midsole. A thick rubber and/or plastic (R or P) sole covers the edges, heel, toe and a bar across the middle of the outersole. The "central area" of the outer sole is the bottom of the jute coated or covered with a thinner layer of a relatively transparent R or P. Its thickness is such that the "bumps" caused by the coils of rope can be felt, but not the "bumps" caused by the jute cords that make up each coil of rope. In the opinion of NIS G. Barth, who is assigned laminated fabrics imported in rolls, the thinner layer is a "visible" coating. Therefore, the outer sole is entirely R or P.

The applicable subheading for your sample will be 6404.19.7060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately rubber and/or plastics; which is not "athletic" footwear; in which the upper's external surface is still 50 percent or less leather even after every leather accessory or reinforcement present is included as part of the upper's external surface; which is not designed to be a protection against water, oil, or cold or inclement weather; which is valued, we assume, over $3.00, but not over $6.50 per pair; which has neither open toes nor open heels and is not a slip-on; which is not exclusively of adhesive construction; and which is not a "house slipper". The rate of duty will be 37.5 percent ad valorem plus 90 cents per pair. You also asked for the classification of another shoe for which you sent no sample. You stated that the only difference between that shoe and the sample you submitted is "the bottom will not be rubber coated". We assume you mean the "central area" will not be coated. For that shoe, a sample will be necessary, and you will have to provide a statement of the area measurement of the "uncoated" portion and of the thicker R or P sole portion. In addition, if the former is larger, you then must provide a weight breakdown of the fibers of the upper.

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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