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NY B80740




January 21, 1997

CLA-2-64:RR:NC:TA:346 B80740

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.35 ; 6404.20.40

Mr. Jacques Levine
Middletown Footwear,Inc.
39 Railroad Ave.
Middletown, NY 10940-0536

RE: The tariff classification of footwear from Spain

Dear Mr. Levine:

In your letter dated December 20, 1996 you requested a tariff classification ruling.

The submitted sample, your style "Big Sur", is a woman's open toe, open heel, slip-on platform clog shoe. It has a foam padded plastic sock liner, a 3 inch high natural cork platform midsole and a leather outer sole with a 1/8 inch high rubber/plastic heel lift. Although you have not provided actual component material weight breakdown figures for this shoe with your request, we were able to determine, based on our visual examination of your sample, that the textile, rubber and plastic components present in this shoe account for not more than 50 percent of the shoe's total weight.

The applicable subheading for the shoe 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.

You also inquire what the classification of this same shoe sample would be if a plastic outer sole replaced the existing leather one. In that case, it is our determination that the rubber and plastic components present in this version of the submitted sample shoe (which we presume will still have a padded plastic sock liner and a rubber/plastic heel lift) will account for at least 10 percent or more of the shoe's total weight.

The subheading applicable for this shoe will be 6404.19.35, 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; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5 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,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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