The tariff classification of a woman's slip-on shoe fromItaly.

NY 875807 July 20,1992 CLA-2-64:S:N:N3:D- 346 875807 CATEGORY: Classification TARIFF NO.: 6404.20.4060 Ms. Lorraine Dugan Associated Merchandise 1440 Broadway New York, NY 10018 RE: The tariff classification of a woman's slip-on shoe from Italy. Dear Ms. Dugan: In your letter dated 6-23-92, received here on 6-29-92, you requested a tariff classification ruling. The shoe style has a low heel and a "elasticized" vamp made of textile with rubber cores inside. The weight breakdown which you supplied divided the weight among "Textile Materials", "Leather" and "Other". Noting that the shoe has a rubber or plastic heel lift its weight was apparently included in"other", which is quite misleading. However, assuming the leather is 63.75% of the shoes's weight as you claim, that fact is sufficient for classification of this shoe. The applicable subheading for the this shoe will be 6404.20.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's 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, either not over 50% as a total of textile materials, rubber and plastics or under 10% of rubber and plastics; and which, we assume, is 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 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