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
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
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
Jean F. Maguire
New York Seaport