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NY F84902





April 25, 2000

CLA-2-64:RR:NC:TP:347 F84902

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.20.4060

Ms. Jane A. Sheridan
Pagoda
8300 Maryland Avenue
St. Louis, MI 63105

RE: The tariff classification of a woman’s textile shoe from China.

Dear Ms. Sheridan:

In your letter dated March 31, 2000 you requested a tariff classification ruling.

You have submitted a sample of what you state is a woman’s dress shoe, pattern “SHELLY #3,” with a textile upper and a leather sole. You have provided a weight breakdown that indicates the percentage of the shoe’s components by weight to be 43% textile/rubber/plastics, 15% leather, and 42% other materials. You also state the shoe is valued over $2.50 per pair.

The applicable subheading for the shoe will be 6404.20.4060, 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, in which the shoe, by weight, is not over 50% as a total of textile, rubber and plastic materials, and which is valued over $2.50 per pair. The rate of duty will be 10% 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 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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