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NY I84962

August 21, 2002

CLA-2-64:CO:CH:JJB D10 I84962


TARIFF NO.: 6404.20.40

Mary Berry
Elan-Polo, Inc.
630 Melrose Avenue
Nashville, TN 37211-2161

RE: The tariff classification of a women's shoe from China

Dear Ms. Berry:

In your letter dated August 7, 2002, you requested a classification ruling of a women's shoe from China.

You included a sample shoe and a laboratory report that includes weight breakdown figures showing the percentages of weight of the material components of the shoe. The classification in this ruling letter is based on the weight breakdown figures included in this laboratory report.

The sample shoe, identified as pattern name "Brandy", is a women’s slip on style of shoe, below the wearer’s ankle. It has an upper whose external surface area is almost entirely of textile material and an outer sole of leather. The weight breakdown that you provided indicates that this shoe has less than 50% of its weight consisting of textile, rubber, and plastic materials. The specific weight determination is: 33.66% textile, rubber, and plastic; 33.71% leather; and 32.63% other materials. Although you stated that the value for this shoe has not yet been determined, for purposes of this ruling letter we will assume that the value will be over $2.50 per pair.

The sample shoe is being returned as you requested.

The applicable subheading for this shoe, identified as the pattern name "Brandy", will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of leather: having not over 50 percent by weight of textile materials and rubber or plastics: valued over $2.50/pair. The duty rate will be 10%.

This sample shoe is not marked with the country of origin, but you stated that the shoes will be permanently marked with the country of origin upon importation.

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 should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. If you have any questions regarding this ruling, contact Field National Import Specialist James Bruton at 312/983-1132 or National Import Specialist Richard Foley at 646/733-3042.


Robyn Dessaure
Port Director

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