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NY 862096


APRIL 30, 1991

CLA-2-64:S:N:N3D:346 M 862096

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.20.4060

Mr. Charles Santarelli
Mersant International, Ltd.
158-12 Rockaway Boulevard
Jamaica, New York 11434

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

Dear Mr. Santarelli:

In your letter dated March 27, 1991, on behalf of your client Nina Footwear Co., you requested a classification ruling.

Your sample, style Mirage, is a woman's high heel shoe which is open at the heel and closed at the toe. The shoe has an upper of textile material consisting of three textile straps. Two of the straps are approximately 1/4 inch in width, criss-crosses over the instep and is stitched to the third strap, which goes around the heel and buckles at the side. We note that you have stated that the composition leather outer sole is coated with a plastic spray that is .05mm thick.

We also note that you have supplied a detail component weight breakdown of the pieces of the shoe prior to assembly. Your figures indicate that the weight of the textile, plastic and rubber components present in this shoe is not more than 50% of the weight of the entire shoe. We do not see any obvious errors in the breakdown. As this is a prototype sample, the accuracy of the component weight breakdown figures for the actual imported shoe will have to be verified by Customs at the time of importation.

The applicable subheading for this shoe, based on your sample and your statement, will be 6404.20.4060, 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 or composition leather; which is, by weight, not over 50% as a total of textile materials, rubber and/or plastics; and which, we assume, is valued over $2.50 per pair. The rate of duty will be 10 percent ad valorem.

We are returning your sample as you requested.

This ruling is being issued under the provisions of Section l77 of the Customs Regulations (l9 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 New York Seaport


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