CLA-2-64:S:N:N3:D-346 SM 874867
Ms. Tinka Andrade
Meldisco
933 MacArthur Blvd.
Mahwah, NJ 07430
RE: The tariff classification of a woman's mesh shoe from China.
Dear Ms. Andrade:
In your letter dated May 26, 1992, you requested a tariff
classification ruling.
The sample is marked Sunrise style #9281.
You state:
"DESCRIPTION: Women close toe close back casual step-in.
Upper of PVC and mesh. PVC sock lining and
small self covered wedge heel.
ISSUE: THE MATERIAL USED ON THIS FOOTWEAR IS A NEW
MATERIAL CALLED P.U. MESH. WE BELIEVE THIS
MATERIAL TO BE PLASTIC AND THAT FOOTWEAR IS
PROPERLY CLASSIFIED AT HTS # 6402.99.1560"
The "P.U. Mesh" is clearly the main component of the upper's
external surface after the plastic imitation leather accessories
are removed. Under 50x magnification, it seems to be made up of
a criss-crossing, basket-weave-like mesh of very fine
monofiliments. Based on the name you use, P.U. mesh, we assume
that the monofiliments are composed chemically of polyurethane
plastic.
The applicable subheading for your sample will be
6404.19.3560, Harmonized Tariff Schedule of the United States
(HTS), which provides for women's footwear, in which the upper's
external surface is predominately textile materials (note that an
accessory or reinforcement on top of another material is not part
of the upper's external surface but the material hidden
underneath is); in which the outer sole's external surface is
predominately rubber and/or plastics; which is not "athletic"
footwear; which is not designed to be a protection against water,
oil, or cold or inclement weather; in which the upper's external
surface is still 50% or less leather even after every leather
accessory and reinforcement present is included as part of the
upper's external surface; which is of the slip-on type; which
lacks a foxing-like band; and which, we assume, is 10% or more by
weight of rubber and/or plastics. The rate of duty will be 37.5
percent ad valorem.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport