CLA-2-64:RR:NC:TA:347 D81451
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 August 14, 1998 you requested a tariff
classification ruling.
The submitted sample, Pattern "Maryann-2", is a woman's
closed-toe, closed-back, slip-on dress shoe with a mostly textile
fabric upper external surface. It has a 1 inch high raised 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 45%, leather is 15%
and "Other Materials" is 40%. For the purposes of this ruling,
we will assume your measurements to be 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 this shoe 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