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NY 853993

July 17,1990

CLA-2-64:S:N:N3-D:347-Y 853993


TARIFF NO.: 6402.99.15

Peter A. Bunting
ASPAC Enterprises Inc
4542 Bonny Rd.
Suite A
Virgina Beach, Va 23462

RE: The tariff classification of a child's sandal and an adult's shower sandal from Korea.

Dear Mr. Bunting:

In your letter dated June 28,1990, you requested a tariff classification ruling.

The submitted samples are described as follows:

A child's sandal (no style number) has a plastic and/or rubber upper consisting of two bands, each approximately 1 inch in width, which run across the vamp section of the sandal, as well as an ankle strap which snaps below the ankle and which does not cover it. The bands are connected by two rubber and/or plastic overlays, each one being approximately 1 1/2 inch in length. The upper has six metal rivets. Four of the rivets are 3/16 of an inch in diameter and two of the rivets have a 1/4 inch diameter. By visual examination, we have determined that the rivets account for less than 10% of the external surface area of the upper. The sandal bottom is composed of rubber and/or plastic.

An adult shower sandal (no style number) is a single piece construction sandal of rubber and/or plastic. The sandal has the appearance of being an odd shaped outer sole. However, by manipulation of precut sections in the piece, a sandal is formed. A tab between the big toe and the second toe is folded up to fit into a curved section which is swung down from the heel toward the front of the sandal.

The applicable HTS subheading for the submitted samples will be 6402.99.15, which provides for footwear, in which the upper's external surface is predominately rubber and/or plastics; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; in which the top of the upper is below the wearer's ankle bone; in which the upper's external surface is over 90% rubber and/or plastics after every accessory and reinforcement present is included as part of the upper's external surface; which does not have a foxing-like band; and which is other than a "zori." The rate of duty will be 6% 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 are filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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