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NY C82434

December 17, 1997


CATEGORY : Classification

TARIFF NO.: 6404.19.35

Marilyn-Joy Cerny
Global Customs & Trade Specialists, Inc.
Milltown Office Park - Suite B-202
Brewster, N.Y. 10509

RE: The tariff classification of four shoes from Spain

Dear Ms Cerny:

In your letter dated December 1, 1997, you requested a tariff classification ruling on behalf of your client, Bally Inc.

You submitted four samples. Sample No. 1 (Cassie) is an espadrille style slip-on shoe with closed toe and heel. The external surface area of the upper is 100 percent linen and the wedge-shaped heel has a thin rubber sole. You state the weight of the rubber component weighs more than 10 percent of the weight of the entire shoe.

Sample No. 2 (Cappela with Straw Upper) and No. 3 (Cappela with Microfiber Crepe Upper) are both open-toe, open-heel with three sets of "cross-crossing" straps attached to the shoe between the insole and the wedge-shaped wooden platform heel. Sample No. 2 has a straw upper and Sample No. 3 has a microfiber crepe upper. Both have thin rubber soles and the weight of the rubber component is more than 10 percent of the entire weight of the shoe.

Sample No. 4 (Caterina) has an open-toe, open-heel with a 100 percent linen T-strap design upper which buckles at the ankle. It too is constructed with a wedge-shaped heel and the outermost sole consists of a thin rubber component. We presume this shoe to be over 10 percent by weight of rubber and plastic also.

We are returning your samples as you requested.

The applicable subheading for all four of the above samples will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface area is predominately textile materials (noting that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is other than athletic footwear; which is not designed to be a protection against water, oil or cold or inclement weather; which has open-toes or open-heels; or is a slip-on type which does not have a foxing-like band; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5%.

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.


Allen H. Paterson
Port Director

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