HQ 084089: Tariff classification of a woman's slip-on shoe.

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.

                                      HQ 084089

                                    July 06, 1989


          CLA-2:CO:R:C:G  084089

          CATEGORY: Classification

          TARIFF NO.: 6404.20.4060

          Ms. Mary Ann Ost
          Import Administrator
          H.Z. Bernstein Co. Inc.
          One World Trade Center
          Suite 1973
          New York, N.Y. 10048

          RE: Tariff classification of a woman's slip-on shoe.

          Dear Ms. Ost:

                    In a letter dated March 8, 1989, you inquired as to the
          tariff classification of a women's slip-on shoe which we assume
          was manufactured in Hong Kong. A sample was submitted for
          examination.

          FACTS:

               The sample submitted, style SP-311NA, is a women's slipper
          with an outer sole of leather and an upper that has a textile
          trim encircling the topline, a plastic EVA covered wedge heel of
          cardboard and an upper made of "Rayon velvet."

               You have provided a C.F.6431 in which the manufacturer
          certified that the weight of the plastic and/or rubber components
          of the footwear total exactly 9.65 percent (i.e. under 10 percent
          by weight of rubber and plastics).

          ISSUE:

              Whether the external surface area of the shoe's upper is over
          90 percent plastics?




















          ,
                                         -2-


          LAW AND ANALYSIS:

               A laboratory analysis shows numerous fibers standing erect
          on the material's top surface. Therefore, the external surface
          area of the shoe's upper is not over 90 percent plastics.

          HOLDING:

               Footwear represented by the sample is classifiable under
          subheading 6404.20.4060, Harmonized Tariff Schedule of the United
          States Annotated, as footwear with outer soles of leather and
          uppers of textile materials, footwear with outer soles of leather
          or composition leather, not over 50 percent by weight of rubber
          or plastics and not over 50 percent by weight of textile
          materials and rubber or plastics with at least 10 percent by
          weight being rubber or plastics, valued over $2.50 per pair. The
          applicable rate of duty for this provision is 10 percent ad
          valorem.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division





          6cc A.D. NY Seaport
          1cc James Sheridan NY Seaport
          1cc John Durant
          1cc Legal Reference