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NY C80052




October 10, 1997

CLA-2-64:RR:NC:TA:346 C80052

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.35

Ms. Barbara J. Moore
The Janel Group of New York, Inc.
150-14, 132 Avenue
Jamaica, NY 11434

RE: The tariff classification of footwear from Mexico

Dear Ms. Moore:

In your letter dated September 25, 1997, on behalf of H.H. Brown Shoe Co., Inc., you requested a tariff classification ruling.

The submitted samples are described as follows:

"Tropic" - A woman's slip-on casual shoe, with a predominately woven textile external upper surface, a leather lining, a leather back counter, a leather edged topline, a 1//2 inch high leather mudguard-like band that is applied at the sole, and a stitched-on, molded rubber/plastic bottom, which overlaps the upper by less than 1/4 inch.

"Atoll" - A woman's open heeled slip-on casual shoe. It has a predominately woven textile external upper surface, a leather lining, a leather edged topline, a 1/2 inch high leather mudguard-like band, applied at the sole, and a leather rear quarter. At its lowest point at the back of the heel, the top edge of the upper is about 3/4 inches above the surface of the uncompressed socklining. The shoe also has a molded rubber/plastic, stitched-on bottom, which overlaps the upper by less than 1/4 inch.

"Bikini" - A woman's open toe, open heel, slip-on casual shoe, with a predominately woven textile external upper surface, a leather lining, a 1/2 inch wide leather strip applied at the sole along the sides, and 1/4 inch wide leather edges at the toe and instep openings. The shoe also has a molded rubber/plastic, stitched-on bottom.

"Calypso" - A woman's open toe, open heel, slip-on clog sandal, with a predominately woven textile external upper surface, a leather lining, a 1/2 inch wide leather strip applied at the sole along the sides, 1/4 inch wide leather edges at the toe and instep openings, and a rubber/plastic wedge shaped platform bottom, approximately 2 inches high.

The applicable subheading for all four of the shoe styles identified and 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; 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 and 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 general rate of duty will be 27.5 percent.

Your inquiry does not provide enough information for us to give a classification ruling on the fifth, half pair, sample of a woman's platform soled ankle strap sandal (no style name indicated). Your request for a classification ruling for this sample should include an accurate external surface area percentage measurement of the textile and the leather (all) component parts which comprise this shoe's upper.

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,

Robert B. Swierupski
Director,

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