The tariff classification of a women's shoe from China

PD D85564 December 21, 1998 CLA-2-64:CO:CH:JJB:D10 D85564 CATEGORY: Classification TARIFF NO.: 6404.20.40 Jane A. Sheridan Pagoda Trading Company 8300 Maryland Avenue St. Louis, Missouri 63105 RE: The tariff classification of a women's shoe from China Dear Ms. Sheridan: In your letter dated December 3, 1998, you requested a classification ruling of a women's shoe from China. You included a sample shoe, designated as the pattern name "Evoke". It is a women's dress shoe with a leather sole and an upper whose external surface area is almost entirely textile material. You also included in your letter weight breakdown figures showing the percentages of weight of the material components of this shoe. You determined these weight breakdowns by cutting and weighing the component materials of the shoe. The classification in this ruling letter is based on the weight breakdowns which you determined. The breakdown which you provided indicates that this shoe has less than 50% of its weight consisting of textile, rubber, and plastic materials. The specific weight determination is 38% textile, rubber, and plastic components by weight. You stated that all this pattern will be valued over $2.50 per pair. You suggested a classification of 6404.20.40 and we agree. The applicable subheading for this shoe, identified as pattern name "Evoke" will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of leather: having not over 50 percent by weight of textile materials and rubber or plastics: valued over $2.50/pair. The duty rate will be 10%. This shoe is not marked with the country of origin. However, you stated that shoes out of production will be marked as required by U. S. Customs. 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, Larry Shirk Acting Port Director Port of Chicago