NY 857927
Dec. 07, 1990
CLA-2-64:S:N:N3D:346 SM 857927
Mr. Charles Santarelli
Mersant Int'l
158-12 Rockaway Blvd.
Jamaica, NY 11434
RE: The tariff classification of a woman's fabric upper, leather
sole slip-on from Taiwan.
Dear Mr. Santarelli:
In your letter dated November 7, 1990, on behalf of Nina
footwear, you requested a tariff classification ruling.
Your sample, style Perfect, has an upper of textile
materials. You state that the composition leather outer sole was
coated with a plastic spray that is .05mm thick. You have
supplied a detailed component weight breakdown of the pieces of
the shoe prior to assembly. We do not see any obvious errors in
the breakdown.
The applicable subheading for this shoe, based on your
sample and your statement, will be 6404.20.4060, Harmonized
Tariff Schedule of the United States (HTS), which provides for
women's footwear, in which the upper's external surface is
predominately of textile material and the outer sole's is
predominately of leather or composition leather; which is, by
weight, not over 50% as a total of textile materials, rubber and
plastics; and which, we assume, is valued over $2.50 per pair.
The rate of duty will be 10 percent ad valorem.
We note that the outersole is marked "leather sole" in large
letters. Since you state that the outer sole is composition
leather, we consider this item to be a prohibited importation
subject to seizure per Customs Regulations 11.13. We consider
this sole marking to be "words...tending falsely to describe or
represent the articles". Either no description or "Sole
composition (or reconstituted) leather" would be acceptable.
For further information on this point, we suggest you
contact U.S. Customs, Office of Regulations and Rulings, Value
and Special Admissibility Branch. The address is 1301
Constitution Avenue NW, Washington, DC 20229-0001 the telephone
number is 202-566-2938.
This ruling is being issued under the provisions of Section
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport
CC: Value and Special Admis. BR., HQ, USCS