The tariff classification of footwear from Spain

NY C84441 February 13, 1998 CLA-2-64:RR:NC:TA:347 C84441 CATEGORY: Classification TARIFF NO.: 6404.19.2560 Ms. Alicia Balderas Sears, Roebuck and Co. 3333 Beverly Road, BC-173AB Hoffman Estates, IL 60179 RE: The tariff classification of footwear from Spain Dear Ms. Balderas: In your letter dated February 10, 1998 you requested a tariff classification ruling. The submitted sample is a woman's 3 inch high wedge heeled, slip-on, open-toe, open-heel espadrille shoe. In response to our returning of your initial ruling request for additional required information, you now state that the textile fabric upper of this shoe is (we presume you mean by weight of the individual fibers present in the fabric) "predominately of vegetable fibers". The shoe also has jute bottom with a separately applied rubber heel and an outer sole consisting of both rubber and jute surfaces which contact the ground. You provide surface area measurements for this outer sole indicating that 6.7 sq.in. of rubber (not counting the separate rubber heel) and 5.35 sq.in. of jute contact the ground, so the material of the sole with the greatest surface area in contact with the ground is rubber. Additionally, your component weight breakdown figures state that the shoe is 6% by weight of rubber and plastics (39.4 gms.). The applicable subheading for the woman's shoe described above will be 6404.19.2560, 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 rubber and/or plastics; which is not athletic footwear; which has, inter alia, open toes or open heels; which is under 10% by weight of rubber and plastics; and in which the largest fabric of the upper consists, by weight, predominately of vegetable fibers such as cotton or flax (linings, accessories and reinforcements not included). The rate of duty will be 7.5 percent ad valorem. We are returning the samples, as you requested. 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