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NY I88929

December 3, 2002

CLA-2-64:G23 I88929


TARIFF NO.: 6404.20.4060

Mr. Richard Somers
186A Lee Burbank Highway
Revere, MA 02151

RE: The tariff classification of a beaded sandal from India.

Dear Mr. Somers:

In your letter of November 22, 2002, you requested a tariff classification ruling on behalf of your client, Connors Footwear of Lisbon, NH.

The sample submitted with your request is the Shakira 93335, style number SC3873, a woman’s open/toe open/heel shoe with an upper of textile ornamented with wooden beads and with an outer sole of leather. The wooden beads, which cover approximately 80% of the surface area of the upper, are strung on a single thread that is sewn and glued to the textile upper: they are considered reinforcements or accessories. The textile component is taken to be the constituent material having the greatest external surface area of the upper.

You have submitted the following laboratory breakdown of the weight of the shoe: textiles, 2.69 grams (1.81%); rubber/plastics, 18.39 grams (21.41%); leather, 79.70 grams (53.78%); cardboard, 14.13 grams (9.53%); and wooden beads, 33.3 grams (22.47%). Based upon these weights, the Shakira is not over 50% by weight of rubber/plastics and textiles. The shoe is valued at more than $2.50 per pair. The sample is being returned.

The applicable subheading for this shoe will be 6404.20.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of leather or composition leather, not over 50 percent by weight of rubber or plastics and not over 50 percent by weight of textile materials and rubber or plastics with at least 10 percent by weight being rubber or plastics: valued over $2.50/pair...for women. The rate of duty will be 10 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 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 pertaining to this matter, please contact Field National Import Specialist Leo S. Maciejewski at 207-771-3617 or National Import Specialist Richard Foley at 646-733-3042.


Jeffrey Walgreen,

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