CLA-2-64:5:N:N8:346 T-890980

Mr. Erik D. Weiss
Grunfeld, Desiderio, Lebowitz & Silverman
245 Park Ave.
New York, NY 10167-0002

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

Dear Mr. Weiss:

In your letter dated September 27, 1993, on behalf of your client, E.S. Originals, Inc., you requested a tariff classification ruling.

The sample submitted, identified as Style N2053-1, is a woman's casual espadrille shoe. It has a cotton textile upper with a five eyelet front lace closure, a one inch thick jute rope platform mid sole and a cemented-on rubber outer sole. The textile upper is attached to the jute mid sole by stitching. The shoe, you indicate, is valued under $3.00 per pair.

Note that although you state you were"informed informally" by the local commodity team that this shoe is classifiable under Harmonized Tariff Schedule (HTS) subheading 6404.19.4060, a classification determination under this subheading is not applicable. To be classified under this subheading, a shoe would have to have both soles and mid soles of rubber or plastics. Additionally, the soles and mid soles must be affixed to the upper to one another "exclusively with an adhesive". Your sample shoe has a jute rope mid sole which is attached to the upper by stitching.


The applicable subheading for this shoe, Style N2053-1, will be 6404.19.5060, 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 other than "athletic" footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which has neither open toes nor open heels and it is not a slip-on; which is valued at or under $3.00 per pair; and which does not have soles (and mid soles if any) of rubber and/or plastics which are attached to one another and to the upper exclusively with an adhesive. The duty rate will be 48 percent ad valorem.

We are returning this sample as you requested.

The question of classification for the other shoe, Style N2283-0, is being referred to the Office of Regulations and Rulings, U.S. Customs Service headquarters, 1301 Constitution Avenue, N.W., Washington D.C. 20229. A ruling will be issued to you from that office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport