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NY D83506




October 23, 1998

CLA-2-64:RR:NC:TA:347 D83506

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 Italy

Dear Ms. Sheridan:

In your letter dated October 6, 1998 you requested a tariff classification ruling.

The four submitted half pair samples, identified as Patterns "Pandora"(black textile upper) and “Pandora”(spotted “leopard” textile upper), "Tango" and “Tamara”, are described as follows:

"Pandora" (black) - A woman's open-toe, closed-back, slip-on dress shoe, with a black satin textile upper, a 3 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 38%, leather is 37% and "Other Materials" is 25%.

"Pandora" (leopard) - A woman's open-toe, closed-back, slip-on dress shoe, with a spotted leopard fur-like textile upper, a 3 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 39%, leather is 36.5% and "Other Materials" is 24.5%.

“Tango” - A woman’s closed-toe, closed-back, slip-on dress shoe, with a spotted leopard fur-like textile upper, a 3 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 38.5%, leather is 38.5% and "Other Materials" is 23%.

“Tamara” - A woman’s closed-toe, open back, slip-on dress shoe, with a textile upper, a 3 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 35%, leather is 37% and "Other Materials" is 28%.

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

The applicable subheading for all four shoes 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 Richard Foley at 212-466-5890.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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