The tariff classification of women’s textile shoes from Mexico.

NY D86227 January 21, 1999 CLA-2-64:RR:NC:TP:347 D86227 CATEGORY: Classification TARIFF NO.: 6404.19.35, 6404.19.80 Mr. Rodolfo Corral Rodolfo Corral Inc. 9100 S. Sepulveda Blvd. Suite 126 Los Angeles, CA 90045 RE: The tariff classification of women’s textile shoes from Mexico. Dear Mr. Rodolfo: In your letter dated December 22, 1998, written on behalf of your client, Touch of Elegance, Inc., you requested a tariff classification ruling. You have submitted samples for four styles of ladies textile shoes. You state that all four styles are made up of plastic material which is greater than 10% of the weight of the entire shoe. You state that style “Salley” is a closed toe, closed heel, slip-on type, valued at U.S. $8.11 which includes U.S. $.90 of U.S. made satin material and U.S. $.39 for export freight to the Mexican manufacturing plant. You state that style “Amy” is a closed toe, open heel shoe with a buckle and strap to hold the foot valued at U.S. $7.63 which includes U.S. $1.29 of U.S. made satin material and U.S. $.39 for export freight to the Mexican manufacturing plant. You state that style “Anita” is an open toe, open heel shoe with buckle straps to hold the foot valued at U.S. $8.67 which includes $1.14 of U.S. made satin material and U.S. $.39 for export freight to the Mexican manufacturing plant. You state that style “Faly” is an open toe, open heel shoe with fixed straps, not buckles to hold the foot, valued at U.S. $8.56 which includes U.S. $1.10 of U.S. made satin material and U.S. $.39 for export to the Mexican manufacturing plant. The applicable subheading for styles “Salley” and “Faby” will be 6404.19.35, 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 of the slip-on type that is held to the foot without the use of laces or buckles or other fasteners, which is other than athletic, which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. The applicable subheading for styles “Amy” and “Anita” will be 6404.19.80, HTS, which provides for footwear in which the upper 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 is held to the foot with the use of laces or buckles or other fasteners, which is valued over $6.50 but not over $12.00 per pair. The rate of duty will be $.90 cents per pair plus 20% 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 Richard Foley at 212-466-5890. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division