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NY C86819

May 6, 1998

CLA-2-64:RR:NC:TA:347 C86819


TARIFF NO.: 6404.19.25

Ms. Jeanne Clark
Fritz Companies, Inc.
9800 La Cienega Blvd., 12th Floor
Inglewood, CA 90301-2063

RE: The tariff classification of footwear from Spain

Dear Ms. Clark:

In your letter dated April 23, 1998, on behalf of Dynasty Footwear, you requested a tariff classification ruling.

The submitted sample, identified as style number "S4381", is a woman's open-toe, open-heel, slip-on shoe, with a cotton canvas upper, a 3/4 inch jute fiber midsole bottom, a 2-1/2 inch high wood platform heel wedge faced with jute, and a rubber/plastic outer sole. After repeated requests by this office for an accurate and reliable material weight breakdown for the component materials present in this shoe, your latest submission continues to be an estimate at best. The attached letter from the presumed "supplier" in Spain states that it provides "individual weight for all different materials", with the total weight shown as 640 gr. per pair of shoes and the rubber weight as 48 gr. The rubber component weight percentage, using these figures, is therefore only 7.5% of the total weight of this shoe. There is also a "cardboard-latex foam" item shown, for which the plastic foam layer's weight was not separately accounted for. Its addition to the rubber/plastics component materials weight total will definitely increase that weight percentage ratio, so that it could easily be close to 10% or more. For the purpose of this ruling only, since you are not able to obtain a verifiable independent lab report, we will presume that the rubber/plastics component weight percentage, as your submitted documentation indicates, is less than 10%. The actual component material weight breakdown of the imported shoe will be subject to verification by Customs at the ports of entry.

The applicable subheading for the shoe as described above will be 6404.19.25, 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 rubber and/or plastics; which is not "athletic" footwear; which has open toes or open heels; which is under 10% by weight of rubber and/or plastics; and in which the largest fabric of the upper consists, by weight, predominately of vegetable fibers such as cotton or flax (linings, accessories and reinforcements not included). The rate of duty will be 7.5% 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 Richard Foley at 212-466-5890.


Robert B. Swierupski

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