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NY C86841




May 19, 1998

CLA-2-64:RR:NC:TA:347 C86841

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.80

Ms. Tonya Moses
Grendha Shoes Corporation
9535 Satellite Blvd.
Suite 120
Orlando, FL 32837

RE: The tariff classification of footwear from Brazil.

Dear Ms. Moses:

In your letter dated April 27, 1998 you requested a classification ruling on an item that you describe as style 0375 "Urban".

The item in question is a woman's shoe with an upper composed of textile and rubber or plastics material and a rubber or plastics unit molded outer sole. You have provided no percentage measurement for the external surface component materials of the upper, however it appears that the material comprising the greatest external surface area will be textile. The shoe covers the ankle and is secured by a slide fastener on the inside of the shaft. The unit molded outer sole overlaps the upper by over 1/4 inch around the entire perimeter of the shoe and in this regard the shoe possesses a foxing like band. You indicated in a telephone conversation that the value for this shoe is $8/pair. .

The applicable subheading for the item submitted with this ruling request, style 0375, "Urban" will be 6404.19.80, (HTS) which provides for footwear with outer soles of rubber or plastics, and uppers of textile materials, other than sports footwear, other other, valued over $6.50 but not over $12/pair, for women. The rate of duty will be 90 cents/pair plus 20 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 this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890.

Sincerely,

Robert Swierupski
Director,

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