CLA-2-64:RR:NC:TA:346 B84198
Ms. Jane A. Sheridan
Pagoda
8300 Maryland Ave.
St. Louis, MO 63105
RE: The tariff classification of footwear from China
Dear Ms. Sheridan:
In your letter dated March 31, 1997 you requested a tariff
classification ruling.
The submitted sample, identified as "Pattern Sally", is a
woman's closed toe, closed heel, dress shoe, with a textile upper,
a 2 inch high heel and a leather outer sole. You provide component
weight breakdown percentage figures for this shoe, indicating that
the weight of the textile, rubber and plastic components is 44%,
leather is 18% and "Other Materials" is 38%. For the purposes of
this ruling, we will assume your measurements to be correct.
However, the accuracy of these component weight breakdown figures
will be subject to verification at the time of actual importation
by Customs at the ports of entry.
The applicable subheading for the shoe described above, 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 textile
materials, rubber and plastics; and which is, we presume, 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 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 James
Sheridan at 212-466-5889.
Sincerely,
Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division