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NY F88019

June 27, 2000

CLA-2-64:RR:NC:TP:347 F88019


TARIFF NO.: 6404.20.40

Ms. Jane A. Sheridan
8300 Maryland Avenue
St. Louis, MI 63105

RE: The tariff classification of women’s shoes from China.

Dear Ms. Sheridan:

In your letter dated June 6, 2000, you requested a tariff classification ruling.

You have submitted samples for two styles of women’s dress shoes, “Callista” and “Sue #6,” both featuring textile uppers and leather shoes. You state that you have cut and weighed the components of each shoe and came up with breakdowns for each. You state that style “Callista” is 42% textile/rubber/plastic, 17% leather, and 41% other materials. You state that style “Sue #6” is 47% textile/rubber/plastic, 17% leather, and 36% other materials. You also state that the shoes are valued over $2.50 per pair. For the purposes of this ruling, we will assume these measurements to be correct, however, they may be subject to verification at the port of entry at the time of importation.

The applicable subheading for styles “Callista” and “Sue #6” will be 6404.20.40, 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 is predominately leather, in which the shoe, by weight, is not over 50% as a total of textile, rubber and plastic materials, and which is valued over $2.50 per pair. The rate of duty will be 10% 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 212-637-7089.


Robert B. Swierupski

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