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NY K83326




March 3, 2004
CLA-2-64: RR: NC: SP: 247 K83326

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.20.40

Ms. Maria E. Julia
Newport News, Inc.
711 Third Avenue, (4th Floor)
New York, NY 10017

RE: The tariff classification of footwear from China.

Dear Ms. Julia:

In your letter dated February 13, 2004, you requested a tariff classification ruling.

The submitted half pair sample identified as Style / Item # F04-09-018, is a woman’s closed-toe, open-heel fashion shoe. The shoe features a “flowery lace pattern” textile material upper with top-line trim and a 3 ½-inch long by 1 ½-inch wide pleated textile bow located over the middle of the vamp. The shoe also has a padded insole, a slingback textile heel strap, a textile wrapped 3 ¼-inch plastic high heel with a plastic heel tip and a leather outsole. You have provided component weight percentage breakdown figures, indicating that the total weight of all the textile, rubber and plastic components in this shoe is equal to 43% of the weight of the shoe, and also that the weight of all rubber and plastic components is equal to 26%. Classification of this shoe is based on the accuracy of these submitted component weight breakdown figures and they will be subject to verification by Customs and Border Protection, at the time of actual importation at the ports of entry.

The applicable subheading for this woman’s shoe, identified as Style / Item # F04-09-018, 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 (excluding accessories and reinforcements); 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 material, rubber and plastics; and which is valued over $2.50 per pair. The rate of duty will be 10% ad valorem.

We are returning the sample as you requested.

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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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