CLA-2-64:S:N:N3D:346 M 855356
Ms. Jill A. Neder
Columbia Shipping Inc.
138-01 Springfield Blvd.
Jamaica, New York 11413
RE: The tariff classification of a woman's high-heel shoe from
France.
Dear Ms. Neder:
In your letter dated August 16, 1990, on behalf of your
client, Charles Jourdan, you requested a tariff classification
ruling.
The submitted sample, your style "Claudine", is a woman's
high fashion, open heel, open toe, high heel shoe. The front
portion of the shoe's upper is made of a textile material which
is decorated with rhinestones and gold thread embroidery. The
balance of the upper is composed of two thin leather straps that
criss-cross over the instep and at the back of the ankle.
The leather outersole appears to be coated with a black
plastic or lacquer. From our visual examination of a cross
section and from your statement that it is "leather", we presume
that, if coated, the coating is less than .15mm thick.
We note that you have submitted a component material weight
breakdown which indicates that the textile, rubber and plastic
components present in this shoe do not account for less than 20%
of the weight of the entire shoe.
The applicable subheading for style "Claudine" 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 the
textile materials, rubber, and plastics; and which is, we assume,
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 Section
l77 of the Customs Regulations (l9 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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport