NY 865786: The tariff classification of three styles of women's casualshoes from Spain.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          
                                   NY 865786

                                   SEPTEMBER 3, 1991


CLA-2-64:S:N:N3D:347-T 865786  

CATEGORY:  Classification

TARIFF NO.: 6403.99.90  

Mr. John A. Slagle
Wolf D. Barth Co., Inc.
7575 Holstein Ave.
Philadelphia, PA 19153 

RE:  The tariff classification of three styles of women's casual
shoes from Spain.

Dear Mr. Slagle:

     In your letter dated July 31, 1991, on behalf of your client
Intershoe, Inc., you requested a tariff classification ruling.   
     
     
     The submitted samples are two half pairs of women's open
heeled, slip-on casual shoes, with leather uppers, jute bottoms
that have been soled with a 1/8 inch thick layer of melted and
cemented-on rubber, and a separately ap-
plied flat leather heel.
    
     Style "Echo" is a slip-on shoe with a completely open heel,
while style "Ebony" has wing-like sides that are joined by a
narrow elasticized textile heel strap. Both shoes have partial
leather linings, a leather heel seat and padded insoles that are
textile faced. The logo "Nickels" is prominently dis-played on
textile tape secured to the insoles.

     In your letter, you indicate that style name "Ebony" will
also be manu-  factured with a fabric upper, and you have sent
along a sample of this shoe in its unassembled condition. Your
inquiry does not provide enough informa- tion for us to give a
classification ruling on this shoe style. Your request for a
classification ruling on this item should include a complete
listing of all the component materials present in the finished
shoe and an accurate percentage by weight of all its plastic
and/or rubber component parts.

    We are returning the samples as you have requested.    

     


   The applicable subheading for the two shoes, styles "Echo" and
"Ebony",   will be 6403.99.90, Harmonized Tariff Schedule of the
United States (HTS), which provides for footwear, in which the
upper's external surface is predominately leather; in which the
outer sole's external surface is predominately rubber and/or
plastics; which is not "sports" footwear; in which the top of the
upper is below the ankle bone; which is for females or is unisex;
and which is 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
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