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NY 883259




March 23, 1993

CLA-2-64:S:N:N8:346-ST 883259

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.20.4060

Ms. Judy Ko
New York Transit
P. O. B. 56832
Hayward, CA 94545

RE: The tariff classification of women's fabric/leather shoes from Hong Kong.

Dear Ms. Ko:

In your letter dated February 2, 1993, received here on February 25, 1993, you requested a tariff classification ruling.

You submitted components and laboratory reports for your styles "Pico" and "Combo".

Style Combo was reported as 31 percent of plastic and "Fabric"; Style Pico as 47 percent of rubber-plastic and textile. Since neither report explains how they treated composite materials, we cannot say definitely that the correct legal bases were used by the laboratories; however, we do not perceive any obvious errors. We do recommend that the Custom port of entry have samples from shipments of style "Pico" analyzed to confirm their weight analysis, since small variations in manufacturing process and-or size grading may change its classification.

The applicable subheading for both styles will be 6404.20.4060, 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, either not over 50 percent as a total of textile materials, rubber and plastics or under 10 percent of rubber and plastics; and which, we assume, 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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