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NY B86673




June 26, 1997

CLA-2-64:RR:NC:TA:346 B86673

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.3560 ; 6405.90.9000

Mr. Robert Glover
Coppersmith Inc.
2501 Santa Fe Avenue
Redondo Beach, CA 90278

RE: The tariff classification of women's footwear from China.

Dear Mr. Glover:

In your letter dated June 18, 1997, on behalf of Impo International, you requested a tariff classification ruling.

The submitted samples are three half pairs of women's fashion shoes, which you have labeled item numbers DD4, DD5 and DD6.

Item # DD6 is a woman's slip-on shoe, with a velour type textile upper and a cemented-on rubber/plastic bottom that has a molded-in, 1 inch heel.

The applicable subheading for this shoe(#DD6) will be 6404.19.3560, 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 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 is of the slip-on type; which lacks a foxing-like band almost wholly of rubber or plastics; and which is 10% or more by weight of rubber and/or plastics. The duty rate will be 37.5 percent ad valorem.

Item # DD5 is a woman's open toe, open heel, slip-on fashion sandal, with an upper consisting of criss-crossing plastic straps and which has a leather outer sole and a 2 1/2 high plastic platform heel.

The applicable subheading for this shoe(#DD5) will be 6405.90.9000, HTS, which provides for footwear, in which the upper's external surface is not predominately leather, composition leather or textile materials; in which, if the external surface of the upper is predominately rubber and/or plastics, the external surface of the outer sole is not predominately rubber and/or plastics; in which there is a line of demarcation between the sole and the upper; and which is not disposable footwear designed for one time use. The rate of duty will be 12.5 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the third sample shoe, your item #DD4. Your request for a classification ruling should include a percentage breakdown, by weight, of all the component materials present in this slip-on woman's fashion shoe with a textile upper and a leather outer sole.

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,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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