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NY 866447


SEPT 17, 1991

CLA-2-64:S:N:N3D:346 866447

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.2560; 6404.19.3040

Mr. Charles Hartill
Capital Freight Systems
145-30 157th Street
Jamaica, NY 11434

RE: The tariff classification of espadrilles from China.

Dear Mr. Hartill:

In your letter dated August 20, 1991, for MIA Shoes, you requested a tariff classification ruling.

You describe all four styles (in part) as follows: "The shoes are for women.
They are slip-on.
They have textile uppers. (100%)
They have a rubber sole. (65% rubber-35% Jute) The rubber and plastic components are less than 10% of the weight of the shoe.
Uppers are sewn to sole."

Regarding each style you state, in part:

"Style No. 1030 Tess (sample submitted)
Upper of cotton canvas. (100%)
Sole is a 1/2 inch jute unit with a 1/16 inch rubber outer sole covering most of the surface contact area. (approx. 65%)

Style No. 1033 Trae (sample not available) Upper of cotton. (100%)
Sole is a 1/2 inch jute unit with a 1/16 inch rubber outer sole covering most of the surface contact area. (approx. 65%)

Style No. 1033 Trae-Floral (sample submitted) Upper of cotton (100%-not including decoration) with an embroidered floral decoration.

Sole is a 1/2 inch jute unit with a 1/16 inch rubber outer sole covering most of the surface contact area. (approx. 65%)

Style No. 1032 Tina (sample submitted)
Upper of Silk. (100%)
Sole is a 1/2 inch jute unit with a 1/16 inch rubber outer sole covering most of the surface contact area.(approx. 65%)

We believe that styles 1030 Tess and 1033 Trae and 1033 Trae-Floral should be properly classified under HTS 6404.19.2560 with a duty rate of 7.5%. Style 1032 should be properly classified under HTS 6404.19.3040 with a duty rate of 12.5%."

We agree with your proposed classifications and rates of duty for all four styles based on the information you have supplied.

We note that we have not confirmed by laboratory analysis that any of the samples are, in fact, under 10% by weight of rubber and/or plastics (R&P). They appear to be, at minimum, close to 10% of R&P. Customs officers at the port of entry should have representative samples from commercial shipments of these styles analyzed to determine their actual composition by weight.

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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