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NY 854356

July 27, 1990

CLA-2-64:S:N:N3D:347 M 854356


TARIFF NO.: 6402.99.15

Mr. J. F. Fritz
Norman Krieger, Inc.
P.O. Box 92599
Los Angeles, California 90009

RE: The tariff classification of a girl's sandal from Taiwan.

Dear Mr. Fritz:

In your letter dated July 5, l990, on behalf of your client Inter-Pacific Corporation, you requested a tariff classification ruling.

The submitted sample, your style #165, is a girl's thong style, open toe, open heel sandal. It has a plastic Y-strap upper, the ends of which penetrate and are secured into an EVA bottom of uneven thickness. Attached to the upper, in the middle of the shoe, above the toes is a plastic (textile backed) flower. For classification purposes we will consider the flower to be a "loosely attached appurtenance" which we will not count as part of the external surface area of the upper.

The applicable subheading for the style #165 will be 6402.99.15, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately rubber and/or plastics (noting that an external accessory or reinforcement stitched 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 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; which is not designed to be protection against water, oil or cold or inclement weather; which is other than waterproof; 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 have been 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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