CLA-2-64:RR:NC:TA:347 D80917
Ms. Jane A. Sheridan
Pagoda
8300 Maryland Ave.
St. Louis, MO 63105
RE: The tariff classification of footwear from China
Dear Ms. Sheridan:
In your letter dated July 28, 1998 you requested a tariff
classification ruling.
The two submitted half pair samples, identified as Patterns
"Carson", and "Cari", are described as follows:
Pattern "Carson" - A woman's open-toe, closed-back, slip-on
dress shoe, with a textile upper, a 2-1/2 inch high heel and a
leather outer sole. You provide component weight breakdown
percentage figures for this shoe, indicating that the weight of
the textile, rubber and plastic components is 47%, leather is 14%
and "Other Materials" is 39%.
Pattern "Cari" - A woman's open-toe, open-back shoe, with a
textile upper, an elasticized textile heel strap, a 3 inch high
platform heel and a leather outer sole. You provide component
weight breakdown percentage figures for this shoe, indicating
that the weight of the textile, rubber and plastic components is
46%, leather is 16% and "Other Materials" is 38%.
For the purposes of this ruling, we will assume the
measurements you provide for both these shoes are correct.
However, the accuracy of these component weight breakdown figures
will be subject to verification at the time of actual importation
by Customs at the ports of entry.
The applicable subheading for both shoes described above,
will be 6404.20.40, 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 plastics; and which is, we
presume, valued over $2.50 per pair. The rate of duty will be 10
percent 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