CLA-2-64:RR:NC:TP:347 D84488
Mr. Arlen T. Epstein
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, N.Y. 10036
RE: The tariff classification of two styles of women's shoes
from China.
Dear Mr. Epstein:
In your letter dated November 6, 1998, written on behalf of
your client, Avon Products, Inc., you requested a tariff
classification ruling.
You have submitted samples for two styles of women's shoes.
You state that style "PP 179294" is an espadrille mule made up of
a vegetable fiber upper consisting of approximately 44.09% jute,
30.99% polyester, 18.41% cotton, and 6.51% rayon. You state that
the sole of the footwear consists of jute and rubber and that
visual inspection of the sole indicates that it is comprised
chiefly of jute with rubber trim, with the jute portion having
the greatest external surface area in contact with the ground.
You state that style "PP 180241" is a three band metal mesh
slide sandal which you state has an open toe and heel which is
held to the foot by three silver mesh straps which do not have
laces or buckles. You state that the mesh straps are made of
100% nylon with plastic trim, and a rubber/plastic outer sole.
The nylon mesh straps made up the greatest external surface area
of the upper.
The applicable subheading for the "Three Band Mesh Slide
Sandal, PP 180241" will be 6404.19.35, 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
rubber and/or plastics, which is of the slip-on type, which is
other than athletic, and which is 10% or more by weight of rubber
and/or plastics. The rate of duty will be 37.5% ad valorem.
The applicable subheading for the "espadrille shoe, PP 179294"
will be 6405.20.30, HTS, which provides for footwear in which the
outer sole's external surface is predominantly other than rubber,
plastics, leather or composition leather, in which the upper's
external surface is predominately textile materials, in which
there is a line of demarcation between the sole and the upper,
and in which the upper, by weight, predominately consists of
vegetable fibers such as cotton or flax. The rate of duty will
be 7.5% 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 212-466-5890.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division