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NY 818567




February 26, 1996

CLA-2-64:R:N3:346 818567

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.35

Jane A. Sheridan
Pagoda
8300 Maryland Ave.
St. Louis, MO 63105

RE: The tariff classification of footwear from China.

Dear Ms. Sheridan:

In your letter dated January 23, 1996 you requested a tariff classification ruling.

The two submitted samples, identified as Pattern #C73502W and #CHL-C10535G, are described as follows:

Pattern #CHL-C10535G- A girl's open-toe, open-heel, canvas upper shoe, with a five eyelet lace closure at the instep and an injection molded rubber/plastic bottom. Your stated cost is $2.17 per pair.

Pattern #C73502W- A woman's sandal type, slip-on shoe, with a canvas upper and an injection molded rubber/plastic bottom. It has a closed-back heel with an elasticized ankle strap, open sides, and a strap sandal front vamp portion consisting of four open ribbed, 3/4 inch wide canvas straps traversed by and sewn to a single central canvas strap extending from the tip of the toes to the front of the ankle. The construction of this sandal is such that the wearer's foot can be readily seen between the straps to rest on top of an insole platform, which is clearly at a height above any possible overlap by the rubber/plastic bottom component. Even though the ends of the several textile straps, which form the vamp portion of this sandal's upper, are actually imbedded into the sides of its injection molded rubber/plastic bottom, so that the straps may be perceived to be "overlapped" vertically by more than 1/4 inch, we do not consider this specific construction outcome to warrant a finding that this sandal has a foxing-like band.

The applicable subheading for the two sample shoes described above will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials (note that an accessory or reinforcement on top of another material is not part of the upper's external surface, but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is not "athletic" footwear; which is not designed to be a protection against water, oil or cold or inclement weather; in which the upper's external surface is still 50% or less leather even after every leather accessory and reinforcement present is included as part of the upper's external surface; which has open toes or open heels, or is of the slip-on type; which lacks a foxing-like band, almost wholly of rubber and/or plastics; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Sheridan at 212-466-5889.

Sincerely,

Roger J. Silvestri
Director

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