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NY 851751

May 18, 1990

CLA-2-64:S:N:N3D:346SM 851751

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.3560

Mr. John H. Auersperg
Fortune Footwear
110 Greene Street, Suite 202
New York, NY 10012

RE: The tariff classification of a fabric upper shoe from Taiwan.

Dear Mr. Auersperg:

In your letter dated April 18, 1990, you requested a tariff classification ruling.

In your previous letter to us dated March 5, 1990, you stated that style 7421, is a "Satin Fabric Upper - Leather Sole Pump". However, per the sample labelled style 7421, which you submitted with your letter of April 18, 1990, style 7421 does not have a leather outersole but a rubber or plastic one. We find no leather in the outersole. We further note that the "Report of Test", dated April 10, 1990, from Textile Testing Services, which you submitted with your letter of April 18, 1990, attributed 17.74 percent by weight to the "Bijou" sole and did not include it in the subtotal for the "plastic components".

The applicable subheading for your sample, style 7421, will be 6404.19.3560, Harmonized Tariff Schedule of the United States (HTS), which provides for women's 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 other than athletic footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which is of the slip-on type; which lacks a foxing-like band, almost wholly of rubber or plastics; and which is 10 percent or more by weight of rubber and/or plastics. The rate of duty will be 37.5 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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