CLA-2-64:S:N:N8:346 888228
Mr. Erik Weiss
Grunfeld, Desiderio, Lebowitz & Silverman
245 Park Avenue
New York, NY 10167-0002
RE: The tariff classification of three casual shoes from China and
Taiwan.
Dear Mr. Weiss:
In your letter dated July 12, 1993, for Renaissance Imports,
Inc., you requested a tariff classification ruling.
You submitted three samples. You described them as follows:
"Style W6184 is a women's slip-on type casual which features
an upper with an external surface of linen and a closed toe and
heel; an outer sole of leather; a wood wedge covered with jute
wrap; and a rubber sponge under the sock liner. The shoe is
approximately 2.7% by weight of rubber or plastics. The FOB value
of the shoe is over $2.50 per pair..."
"Style CW10144D-SHAI is a women's espadrille slip-on type shoe
which features a 100% cotton upper with closed toe and open heel,
and an outer sole constructed of jute and rubber incorporating a
cork wedge. The material of the outer sole having the greatest
surface area in contact with the ground is jute..."
"Style CW10142C-SHAI is a women's espadrille slip-on shoe.
The shoe features a 100% cotton upper with closed toe and heel, and
an outer sole constructed of jute laminated to rubber such that the
surface area of the outer sole in contact with the ground is
entirely of rubber. The shoe is 9.6% by weight of rubber or
plastics..."
Although we do not routinely send samples of footwear
submitted with rulings to the Customs Laboratory for analysis, we
considered your weight claim regarding Style CW10142C-SHAI so
implausible that we did so. Per the NY Customs Laboratory
analysis, your sample was 29.8 percent by weight of rubber or
plastics, not 9.6 percent as you claimed. Therefore your claimed
classification in 6404.19.25 at 7.5 percent is clearly precluded.
The applicable subheading for style W6184 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's external
surface is predominately leather or composition leather; which is,
by weight, either not over 50% as a total of textile materials,
rubber and plastics or under 10% of rubber and plastics; and which
is valued over $2.50 per pair. The rate of duty will be 10 percent
ad valorem.
The applicable subheading for style CW10144D-SHAI will be
6405.20.30, which provides for footwear, in which the outer sole's
external surface is predominately other than rubber, plastics,
leather or composition leather; in which the upper's external
surface is predominately textile materials; in which the upper, by
weight, predominately consists of vegetable fibers such as cotton
or flax (linings, accessories and reinforcements not included).
The rate of duty will be 7.5 percent ad valorem.
The applicable subheading for style CW10142C-SHAI will be
6404.19.35, which provides for footwear, in which the upper's
external surface is predominately textile materials; in which the
outer sole's external surface is predominately rubber and-or
plastics; which is not "athletic" footwear; which is not designed
to be a protection against water, oil, or cold or inclement
weather; in which the upper's external surface is still 50% or less
leather even after every leather accessory and reinforcement
present is included as part of the upper's external surface; which
is of the slip-on type; which lacks a foxing-like band; and which
is 10% or more by weight of rubber and/or plastics. The rate of
duty will be 37.5 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
Regarding your three samples, they are being returned as you
requested; the sole of CW10142C was detached by our laboratory in
order to perform the weight analysis.
We noted your request that we contact you prior to issuing an
"adverse ruling" which does apply to CW10142C. However, we do not
believe there was any point to a discussion in this case.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport