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NY 857898

Dec. 07, 1990

CLA-2-64:S:N:N3D:346 SM 857898

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.20.4060

Mr. Charles Santarelli
Mersant Int'l
158-12 Rockaway Blvd.
Jamaica, NY 11434

RE: The tariff classification of woman's fabric upper, leather sole slip-on from Taiwan.

Dear Mr. Santarelli:

In your letter dated November 7, 1990 on behalf of Nina Footwear, you requested a tariff classification ruling.

Your sample, style Janey, has an upper of textile materials (Note that a mesh made of thin monofilament of plastics is a textile material). You state that the composition leather outer sole was coated with a plastic spray that is .05 mm thick. You have supplied a detailed component weight break down and the pieces of the shoe prior to assembly. We do not see any obvious errors in the breakdown.

The applicable subheading for this shoe will be, based on your sample and your statements, 6404.20.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's, footwear in which the upper's external surface is predominately of textile materials and the outer sole's is predominately of leather or composition leather; which is, by weight, not over 50% as a total of textile materials, rubber and plastics; and which, we assume, is valued over $2.50 per pair. The rate of duty will be 10 percent ad valorem.

We note that the outersole is marked "Leather Sole" in large letters. Since you state that the outer sole is actually composition leather, we consider this item to be a prohibited importation subject to seizure per Customs Regulation 11.13. We consider this sole marking to be "words ...tending falsely to describe or represent the articles". Either no description or "sole composition (or reconstituted) leather" would be acceptable.

For further information on this point, we suggest you contact U.S. Customs, Office of Regulations and Rulings, Value and Special Admissibility Branch. The address is 1301 Constitution Avenue NW, Washington, DC 20229-0001. The telephone number is 202-566-2938.

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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