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NY 888576

CLA-2-64:S:N:N8:346-ST 888576


TARIFF NO.: 6405.90.9000

Mr. Barry Campbell
Topline Corporation
3625 132nd Avenue S.E., 4th Floor
Bellevue, WA 98006-1323

RE: The tariff classification of a woman's raffia shoe from China.

Dear Mr. Campbell:

In your undated letter, received by the District Director of Customs in Seattle on 7-19-93, you requested a tariff classification ruling.

You describe your sample as follows:

"Footwear woman's sandal. Pattern number W3288. Upper is woven genuine raffia fiber. Upper lining and sock lining is PVC. The outersole is leather, with a PVC toplift."

From an examination of the sample, it is clear that the external upper material is not of vegetable fibers which have been spun to become a textile material. It is clearly made up of very thin layers of a "sheet material" which has been repeatedly folded over upon itself. From your description as "genuine raffia", we take it that you are, in effect, claiming that this "sheet material" consists of strips cut from palm leaves of trees of the genus Raphia. The folded strips were then "plaited" to form the upper, not technically "woven". If this is not an accurate description of your material, then this ruling is not valid.

The applicable subheading for your sample will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately other than leather, composition leather, textile materials, or rubber and-or plastic; in which there a line of demarcation between the sole and the upper; and which is not disposable footwear 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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