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NY 869102



December 26, 1991

CLA-2-64:S:N:N3:D 346SM 869102

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.20.4060

Mr. David Loser
Chase Leavitt (CHB) Inc.
140 Eastern Avenue
Chelsea, MA 02150

RE: The tariff classification and invoice description for a woman's sandal from an unknown country.

Dear Mr. Loser:

In your letter dated November 11, 1991, received here November 27, 1991, for G.H. Bass, you requested a tariff classification ruling.

We tried to call you four times on December 12, 1991 regarding the sample's country of origin (C of O) using the telephone numbers on or in your letter to us, i.e., 617-884-7377 and 800-638-6308. The former number was "disconnected" and the latter call "could not be completed". We will assume that the country of origin is a "Column I" country.

The sample submitted are pieces of a casual shoe labelled "Bass" on the sock lining. The shoe has a fabric upper and a leather sole. You state, "The total plastic weight in the shoe is 9%..., the textile weight is 30%, the remainder (leather/paper etc.) is 61%." That claim appears to be plausible from the pieces submitted. The very low heel/wedge is about 1/4 inch thick and appears to be made of wood or paperboard.

The applicable subheading for this sample, seller-Taymor's (no style name or number given), will be 6404.20.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear for women, 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 plastics; and which, we assume, is valued over $2.50 per pair. The rate of duty will be 10 percent ad valorem.

To answer your specific questions, there is presently no visa required or any "special" marking requirements.

We note that you state, "Invoice Requirements: No special requirements known". Actually, as of January 1989 there have been invoice requirements for "Footwear classifiable in headings 6401 through 6405 of the HTSUS" in Section 141.89 of the Customs Regulations. However, we expect these will be eliminated or changed within a year or sooner.

We suggest that you supply the information indicated on the basically similar "NIS Invoice Guidelines" (copy attached) when either making entry or requesting rulings. We believe doing so will show in all cases a good faith effort to meet the requirement enacted in Section 481 (a)(10) of the Tariff Act of 1930 (as amended) that "all invoices...shall set forth...any other facts deemed necessary to a proper...classification..."

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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