CLA-2-64:S:N:N3D:346 869406
Jill Peterson
Sam & Libby
1123 Industrial Road
San Carlos, CA 94070
RE: The tariff classification of an Espadrille from Spain -
Weight Breakdown.
Dear Ms. Peterson:
In your letter dated December 3, 1991, you requested a
tariff classification ruling.
The sample, labeled style "Siesta", is a lady's Espadrille
shoe. It's a textile upper, slip-on shoe stitched to a
combination jute and rubber/plastic bottom. Most of the jute of
the sole is covered by a rubber outersole with substantial "cut
outs" (windows) in which the jute is coated, but not "visibly"
(as that term is used in HTS Chap. 64, note 3), with an extremely
thin layer of rubber.
You state that the fob price per pair is U.S. $4.25.
You state that the rubber/plastic portion of the shoe is
less than 10 percent of the entire weight of the shoe and that,
therefore, HTS 6404.19.2530 is the correct classification.
U.S. Customs Laboratory Report, No 2-92-10424-001, dated
January 3, 1992, indicates the rubber/plastic portion to be 9.7
percent of the shoe, by weight. It is noted that this figure
includes the weight of the extremely thin rubber coating on the
jute in the "cut outs" on the outer sole. The question of the
applicability of the weight of those rubber coatings to the "10
percent test" is an issue currently under review by Customs.
Since this result is so close to 10 percent, and would be
even if the extremely thin rubber coatings are excluded, Customs
should confirm by laboratory analysis of samples from large
shipments that all production shoes are also, in fact, under 10
percent by weight of rubber and plastics.
The Customs lab also reported, "the external surface of the
upper is composed of cotton fibers".
The applicable subheading for the "Siesta" will be
6404.19.25, 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 plastic;
which is not "Athletic" footwear; in which the upper's external
surface is still 50 percent of 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; which is under 10 percent by
weight and/or plastics; and in which the upper, by weight,
predominately consists of vegetable fibers such as cotton and
flax (linings, accessories, and reinforcements not included). The
rate of duty will 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