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NY A86529




September 4, 1996

CLA-2-64:RR:NC:TP:346 A86529

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.20.40

Ms. 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 August 6, 1996 you requested a tariff classification ruling.

The two submitted samples, identified as "Pattern Jade-6" and "Pattern Sophia-2", are described as follows:

Pattern "Jade-6" - A woman's 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 45%, leather is 19% and "other materials" is 36%.

Pattern "Sophia-2" - A woman's closed toe, closed heel fashion shoe, with a 2 1/2 inch high heel, a predominately textile upper that has an ornamental metal bar clip over the toes, a plastic 1/4 inch wide topline 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 43%, leather is 17% and "other materials" is 40%.

For the purposes of this ruling, we will assume the measurements you provide, for both these shoes, to be correct. However, the accuracy of these component weight breakdown figures will be subject to verification by Customs at the time of actual importation at the ports of entry.

The applicable subheading for both the shoes as 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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