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NY F82399

February 9, 2000

CLA-2-64:RR:NC:TA:347 F82399


TARIFF NO.: 6405.20.90

Mr. Arlen T. Epstein
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of footwear from China

Dear Mr. Epstein:

In your letter dated January 27, 2000, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling.

The submitted sample, you state, is a pair of women’s slip-on, open-toe shoes, which you identify as “Embroidered Mesh Espadrille-PP198072”. The shoe has a predominately textile upper with a wedge shaped jute midsole and an outer sole consisting of two large jute panels surrounded by an approximately 3/8-inch wide rubber/plastic frame-like border that widens at the midfoot and at the heel. You have provided an external surface area measurement for this outer sole which states that 56.73% of it is jute and 43.27% is rubber/plastics. It is our observation that all the jute material and the rubber/plastic surface materials present on the outer sole will contact the ground. Therefore, based on your submitted surface area measurements, it is the jute material that constitutes the greatest surface area material in contact with the ground. The upper of this casual shoe, which is composed entirely of textile materials, consist of a cotton fabric heel back quarter portion and a larger piece of nylon mesh fabric that forms the vamp and side quarter panels. Although you have not provided actual external surface area measurements for the upper, based on our visual measurements, we are able to determine that the man-made nylon textile fabric piece accounts for the greatest external surface area component of this shoe upper. We note that the scattered decorative floral embroidery, which is present on the nylon mesh portions of the upper, is considered an accessory or reinforcement, and so it is not counted as upper external surface area material.

The applicable subheading for this shoe, identified by you as “Embroidered Mesh Espadrille-PP198072”, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole’s external surface is not predominately rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which the largest fabric of the upper consists, by weight, predominately of fibers other than vegetable fibers or wool (linings, accessories and reinforcements not included); and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem.

We are returning the sample as you requested.

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 212-637-7089.


Robert B. Swierupski

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