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NY 889269




September 7, 1993

CLA-2-64:S:N:N8:346-ST 889269

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.90.9000

Mr. David Meth
Capital Freight Systems
POB 520487
Miami, FL 33152-0487

RE: The tariff classification of shoes with raffia uppers from Taiwan.

Dear Mr. Meth:

In your letter dated August 11, 1993, you requested a tariff classification ruling.

You describe your samples as follows:

"Three sample shoes are enclosed. Styles C6046 and MKA 037 have a polyurethane coating over the raffia upper. The coating is not visible to the naked eye. Style MKA038 has a raffia upper which is not coated."

From our examination of the samples, it is clear that the external upper materials are not of vegetable fibers which have been spun to become textile materials. They are clearly made up of very thin layers of a "sheet material" which has been repeatedly folded over upon itself. From your description as genuine "raffia", we take it that you are, in effect, claiming that this "sheet material" consists of strips cut from palm leaves of trees of the genus Raphia. The folded strips were then "plaited" to form the upper. If this is not an accurate description of your materials, then this ruling is not valid.

Regarding C6046 and MKA 037, since the raffia's inside surface is also "coated", we take it that the material was actually dipped in the plastic material.

In the opinion of NIS P. Garretto, a sheet of the dipped plating material would be classified in Chapter 46 of the Harmonized Tariff Schedule of the United States (HTS) as a plaiting material whether or not the "coating" is "visible", since the raffia supplies the material its essential character.

2

The applicable subheading for all three samples will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear which is not disposable and whose upper's external surface is predominately other than leather, composition leather textile material, rubber or plastic. The rate of duty will be 12.5 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

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