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NY 866910

October 3, 1991
CLA-2-64:S:N:N3D:347-T 866910


TARIFF NO.: 6402.99.15

Mr. Joseph F. Straus
BBC International Ltd.
19 West 34th Street
New York, NY 10001

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

Dear Mr. Straus:

In your letter dated September 11, 1991, you requested a tariff classification ruling.

The submitted sample, style 091191, is a little girl's open heel sandal, with a functionally stitched plastic upper that has some textile embroidery in the shape of a butterfly across the vamp, a metal side buckle closure and a cemented-on, rubber/plastic outer sole.

You state that an independent testing laboratory has measured the external surface area of this sandal upper to be over 90 percent rubber and/or plastics (the embroidered butterfly accounting for 8.7 percent of the upper's external surface). We will assume, for the purpose of this ruling, that your measurements are correct, but the measurements should be confirmed at the time of the actual importation of these shoes.

The applicable subheading for the shoe described above 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; 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 top of the wearer's ankle bone; in which the upper's external surface is over 90 percent rubber and/or plastics after every accessory and reinforcement present is included as part of the upper's external surface; which is not designed to be a protection against water, oil or cold or inclement weather; and which does not have a foxing-like band. The rate of duty will be 6 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.


Jean F. Maguire
Area Director

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