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NY 860899


MARCH 15, 1991

CLA-2-64:S:N:N3D:346SM 860899

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.2560

Mr. Michael Veny
Abe M. Knipper, Inc.
80 Sheridan Blvd.
Inwood, NY 11696

RE: The tariff classification of an Espadrille from Spain.

Dear Mr. Veny:

In your letter dated February 22, 1991, on behalf of either IMZAC of Spain SL or of Saks Fifth Avenue Inc., you requested a tariff classification ruling.

In ruling 869659 (to you on 1/29/91), the District Director of Customs in Chicago ruled that style SA3743 is classified in HTS 6404.19.35. You have now submitted a sample of a style 2A3743 in which the rubber outersole weighs 15 grams, not 28.4 grams as it does in the SA3743. The jute midsole weighs 150 grams. We presume the finished shoe will have the same cotton fabric upper, leather/cardboard insole and natural sea shell decorations as the SA3743 as indicated in your attached "FAX" from "R.A.S." Thus, the shoe's total weight will be over 200 grams.

The applicable subheading for your sample, 2A3743, labeled "Saks Fifth Avenue", will be 6404.19.2560, Harmonized Tariff Schedule of the United States (HTS), which provides for women's footwear 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 has an open heel; which lacks a foxing- like band, almost wholly of rubber or plastic; which is under 10% by weight of rubber and/or plastics; and in which the upper, by weight, predominately consists of vegetable fibers such as cotton and flax. The rate of duty will be 7.5 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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