The tariff classification of a woman's shoe from China

NY A80205 February 27, 1996 CLA-2-64:RR:NC:TP:346 A80205 CATEGORY: Classification TARIFF NO.: 6404.20.40 Ms. Jane A. Sheridan Pagoda 8300 Maryland Ave. St. Louis, MO 63105 RE: The tariff classification of a woman's shoe from China Dear Ms. Sheridan: In your letter dated February 6, 1996 you requested a tariff classification ruling. The submitted sample is a woman's closed toe, closed heel, T-strap dress shoe, identified as Pattern "TORCH Stk.#938L69". It has a textile upper with a double row of small rhinestones sewn along the instep strap, 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 44%, leather is 23% and "other materials" is 33%. 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 importation at the port of entry. The applicable subheading for the shoe 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 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 James Sheridan at 212-466-5889. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division