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NY 851393


May 4, 1990

CLA-2-64:S:N:N3D:346 M 851393

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.20.40

Mr. David Lorser
Chase, Leavitt & Co.
Ten Dana Street
Portland, Maine 04112

RE: The tariff classification of two 1/2 pairs of women's shoes from Brazil.

Dear Mr. Lorser:

In your letter dated March 23, l990, on behalf of your client G.H. Bass & Co., you requested a tariff classification ruling.

The samples submitted are described as follows:

Style # 5120, Bamboo - A woman's low-heel, lace up, casual shoe. The shoe has a pieced-together textile/leather upper, with an external surface area of, you state, 45% leather and 55% textile materials. The upper consists of a leather tongue, large leather portions at the toe, heel and eyelet stay areas, with the balance of the shoe's upper being of textile materials. The shoe also has a foam padded insole, and a cemented-on leather outer sole, which you state, is 90% leather and 10% rubber/plastic materials, and consists of a heel which is partially constructed of rubber/plastic, with the balance being of leather material.

Style #5211, Lakeside - A woman's low-heel casual shoe. The shoe is of the slip-on type and has a pieced-together textile/leather upper with an external surface area of, you state, 35% leather and 65% textile materials. The upper consists of large leather portions at the toe, and heel areas, and a leather topline overlay, with the balance of the upper being of textile materials. The shoe also has a foam padded insole, and a cemented-on leather outer sole, which you state, is 90% leather and 10% rubber/plastic, and consists of a heel which is partially constructed of rubber/plastic, with the balance being of leather material.

We note that your submitted weight breakdowns imply that the textile materials present in both these shoe styles account for only 3 percent, of the weight of these shoes. We do not believe that this figure is very accurate. However, from visual examination, we are confident that both shoes are not over 50%, by weight, of textile rubber and plastic materials.

We also note that you have not provided the cost of the subject samples. We will assume, for the purposes of this ruling, that the value for each style submitted is over $2.50 per pair.

The applicable subheading for Style #5120 and Style #5211 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; in which the shoe, by weight, is not over 50% as a total of textile, rubber and plastic materials; and which, we will assume, is valued over $2.50 per pair. The duty rate will be 10 percent 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

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