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NY 865786


SEPTEMBER 3, 1991

CLA-2-64:S:N:N3D:347-T 865786

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.90

Mr. John A. Slagle
Wolf D. Barth Co., Inc.
7575 Holstein Ave.
Philadelphia, PA 19153

RE: The tariff classification of three styles of women's casual shoes from Spain.

Dear Mr. Slagle:

In your letter dated July 31, 1991, on behalf of your client Intershoe, Inc., you requested a tariff classification ruling.

The submitted samples are two half pairs of women's open heeled, slip-on casual shoes, with leather uppers, jute bottoms that have been soled with a 1/8 inch thick layer of melted and cemented-on rubber, and a separately ap- plied flat leather heel.

Style "Echo" is a slip-on shoe with a completely open heel, while style "Ebony" has wing-like sides that are joined by a narrow elasticized textile heel strap. Both shoes have partial leather linings, a leather heel seat and padded insoles that are textile faced. The logo "Nickels" is prominently dis-played on textile tape secured to the insoles.

In your letter, you indicate that style name "Ebony" will also be manu- factured with a fabric upper, and you have sent along a sample of this shoe in its unassembled condition. Your inquiry does not provide enough informa- tion for us to give a classification ruling on this shoe style. Your request for a classification ruling on this item should include a complete listing of all the component materials present in the finished shoe and an accurate percentage by weight of all its plastic and/or rubber component parts.

We are returning the samples as you have requested.

The applicable subheading for the two shoes, styles "Echo" and "Ebony", will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately leather; in which the outer sole's external surface is predominately rubber and/or plastics; which is not "sports" footwear; in which the top of the upper is below the ankle bone; which is for females or is unisex; and which is valued over $2.50 per pair. The rate of duty 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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