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NY 881935




February 01,1993

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.20.40

Ms. Laurie Everill
J.C. Penny Purchasing Corp.
P. O. Box 10001
Dallas, Texas 75301-0001

RE: The tariff classification of a woman's low heel fashion shoe, from Brazil.

Dear Ms. Everill:

In your letter dated January 13, 1993, you requested a tariff classification ruling.

The sample, style #21180, "Sophia", is a woman's slip-on type fashion shoe, with a textile upper, a 1/2 inch high plastic heel, a 1/4 inch plastic lift and a leather outer sole. The shoe also has a steel shank, a paper board innersole, a composition leather counter, a plastic lining and sock liner, and a foam rubber insole pad.

You have supplied a component material weight breakdown which states that the percentage of the textile, the rubber and the plastic components present in this shoe total 48.43 percent. We note that the classification of this shoe style is based on the fact that your submitted component weight figures are accurate. However, since you also state in your letter that the shoe you have provided is only a "prototype" sample, the actual component material weight breakdown of the imported shoe will have to be verified by Customs at the time of importation.

The applicable subheading for the shoe described above will be 6404.20.40,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 percent as a total of textile materials, rubber and plastics; and which is, we assume, 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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