CLA-2-64:S:N:N3D:346SM 860899
Mr. Michael Veny
Abe M. Knipper, Inc.
80 Sheridan Blvd.
Inwood, NY 11696
RE: The tariff classification of an Espadrille from Spain.
Dear Mr. Veny:
In your letter dated February 22, 1991, on behalf of either
IMZAC of Spain SL or of Saks Fifth Avenue Inc., you requested a
tariff classification ruling.
In ruling 869659 (to you on 1/29/91), the District Director
of Customs in Chicago ruled that style SA3743 is classified in
HTS 6404.19.35. You have now submitted a sample of a style
2A3743 in which the rubber outersole weighs 15 grams, not 28.4
grams as it does in the SA3743. The jute midsole weighs 150
grams. We presume the finished shoe will have the same cotton
fabric upper, leather/cardboard insole and natural sea shell
decorations as the SA3743 as indicated in your attached "FAX"
from "R.A.S." Thus, the shoe's total weight will be over 200
grams.
The applicable subheading for your sample, 2A3743, labeled
"Saks Fifth Avenue", will be 6404.19.2560, Harmonized Tariff
Schedule of the United States (HTS), which provides for women's
footwear 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 other than
athletic footwear; which has an open heel; which lacks a foxing-
like band, almost wholly of rubber or plastic; which is under 10%
by weight of rubber and/or plastics; and in which the upper, by
weight, predominately consists of vegetable fibers such as cotton
and flax. The rate of duty will be 7.5 percent ad valorem.
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: District Director, Chicago