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NY A85742




July 25, 1996

CLA-2-64:RR:NC:TP:346 A85742

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.20.40

Ms. Maggie Bright
Caparros Corp.
18730 Crenshaw Boulevard
Torrance, CA 80504

RE: The tariff classification of footwear from China.

Dear Ms. Bright:

In your letter dated July 12, 1996 you requested a tariff classification ruling.

The submitted sample, identified as Style "CF2039 Accent", is a woman's closed toe, closed heel, open shank, slip-on dress shoe, with a textile upper, a 2 inch high heel and a leather outer sole. You provide component weight breakdown percentage figures for this shoe, indicating that the weight of the textile, rubber and plastic components is 35.6%, leather is 28.8%, metal is 13.8% and cardboard/paper is 21.8%. For the purposes of this ruling, we will assume your measurements to be correct. However, the accuracy of these component weight breakdown figures will be subject to verification by Customs at the time of actual importations at the ports of entry.

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% as a total of textile materials, rubber and plastics; and which is, we presume, 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 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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