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NY D84488




December 4, 1998

CLA-2-64:RR:NC:TP:347 D84488

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.35, 6405.20.30

Mr. Arlen T. Epstein
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, N.Y. 10036

RE: The tariff classification of two styles of women's shoes from China.

Dear Mr. Epstein:

In your letter dated November 6, 1998, written on behalf of your client, Avon Products, Inc., you requested a tariff classification ruling.

You have submitted samples for two styles of women's shoes. You state that style "PP 179294" is an espadrille mule made up of a vegetable fiber upper consisting of approximately 44.09% jute, 30.99% polyester, 18.41% cotton, and 6.51% rayon. You state that the sole of the footwear consists of jute and rubber and that visual inspection of the sole indicates that it is comprised chiefly of jute with rubber trim, with the jute portion having the greatest external surface area in contact with the ground.

You state that style "PP 180241" is a three band metal mesh slide sandal which you state has an open toe and heel which is held to the foot by three silver mesh straps which do not have laces or buckles. You state that the mesh straps are made of 100% nylon with plastic trim, and a rubber/plastic outer sole. The nylon mesh straps made up the greatest external surface area of the upper.

The applicable subheading for the "Three Band Mesh Slide Sandal, PP 180241" 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 of the slip-on type, which is other than athletic, and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. The applicable subheading for the "espadrille shoe, PP 179294" will be 6405.20.30, HTS, which provides for footwear in which the outer sole's external surface is predominantly other than rubber, plastics, leather or composition leather, in which the upper's external surface is predominately textile materials, in which there is a line of demarcation between the sole and the upper, and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax. The rate of duty will be 7.5% 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 Richard Foley at 212-466-5890.

Sincerely,

Robert B. Swierupski
Director,

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