The tariff classification of footwear from China.

NY 893264 December 29, 1993 CLA-2-64:S:N:N8:347 893264 CATEGORY: Classification TARIFF NO.: 6402.99.30 David Dana Skodan 3510 Black Road P.O. Box 639 Santa Maria, California 93456 RE: The tariff classification of footwear from China. Dear Mr. Dana: In your letter dated December 7, 1993, you requested a tariff classification ruling. Style 21701 is a woman's slip-on shoe with a plastic upper and a rubber/plastic sole. It has a textile embroidered design which covers most of the front portion of the upper. When measuring the external surface area of the upper we consider the entire section that is enclosed by the embroidery to be textile. Taking this into account, the external surface area of the upper will not be over 90% plastic. The applicable subheading for this shoe will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastic, not covering the ankle, having uppers of which not over 90 percent of the external surface area is rubber or plastics, which is not protective, which is of the slip-on type. The rate of duty will be 37.5% 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