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NY 881834




February 01,1993

CLA-2-64:S:N:N8:346-T 881834

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.20.60

Mr. Keith Burdette
K.C. Burdette Company,Inc.
45 John Street
Suite 801
New York, N.Y. 10038-3706

RE: The tariff classification of a woman's fashion shoe from China.

Dear Mr. Burdette:

In your letter dated January 11, 1993, on behalf of Rasolli Footwear Corp., you requested a tariff classification ruling.

The sample submitted, Style # 814, is a woman's tri-color, sling back type fashion shoe, with a textile upper, a two inch high plastic platform heel, an EVA midsole and a plastic faced sock lining cushioned with a foam rubber backing. The shoe also has a thin, cemented-on composition leather outer sole.

In your letter, you have provided weight breakdowns for the various component materials used in the construction of this shoe. Based on the weights and the percentages you have indicated, we have determined that the textile, rubber and plastic component parts present in this shoe account for well over 50 percent of the shoe's total weight. Specifically, according to your figures, as much as 82 percent by weight of the component materials used in the assembly of this shoe are made of textile, rubber and plastics.

The applicable subheading for this shoe, Style #814, will be 6404.20.60, 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; and which is, by weight, over 50 percent as a total of textile materials, rubber and plastics and over 10 percent of rubber and/or plastics. The rate of duty will be 37.5 percent ad valorem.

The submitted sample is not marked with the country of origin. Therefore, if imported as is, the shoe will not meet the country of origin marking requirements of 19 USC 1304. Accordingly, the shoe will be considered not legally marked under the provisions of 19 CFR 134.11 which states "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or container) will permit."

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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