CLA-2-64:S:N:N3D:346 M 862093
Mr. Charles Santarelli
Mersant International, Ltd.
158-12 Rockaway Boulevard
Jamaica, New York 11434
RE: The tariff classification of a woman's fabric upper, leather
sole slip-on from Taiwan.
Dear Mr. Santarelli:
In your letter dated March 27, 1991, on behalf of your
client Nina Footwear Co., you requested a classification ruling.
Your sample, style Loretta, has an upper of textile
materials which consist of two thin textile straps, approximately
1/4 inch in width. One strap goes around the ankle, through a
loop of the second strap, and buckles on the side. The second
strap extends up the front of the vamp and is decorated with
rhinestones. We note that you have stated that the composition
leather outer sole is coated with a plastic spray that is .05mm
thick.
We also note that you have supplied a detail component
weight breakdown of the pieces of the shoe prior to assembly.
Your figures indicate that the weight of the textile, plastic and
rubber components present in this shoe is not more than 50% of
the weight of the entire shoe. We do not see any obvious errors
in the breakdown. As this is a prototype sample, the accuracy of
the component weight breakdown figures for the actual imported
shoe will have to be verified by Customs at the time of
importation.
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
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, not over 50% as a total of textile materials, rubber
and/or plastics; and which, we assume, is valued over $2.50 per
pair. The rate of duty will be 10 percent ad valorem.
We are returning your sample as you requested.
This ruling is being issued under the provisions of Section
l77 of the Customs Regulations (l9 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