United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 NY Rulings > NY 889627 - NY 889745 > NY 889652

Previous Ruling Next Ruling
NY 889652

September 02, 1993

CLA-2-64:S:N:N8:346 889652


TARIFF NO.: 6404.19.35; 6402.99.30

Mr. Leonard Satz
Savant Customs Brokers
11 Broadway, Suite 951
New York, NY 10004

RE: The tariff classification of five sandals from China.

Dear Mr. Satz:

In your letter dated August 24, 1993 for Braha Ind., you requested a tariff classification ruling.

All five styles have molded plastic bottoms and uppers consisting of a single band, about two inches wide, across the instep.

The molded bottoms have sidewalls on each side which overlap the upper strap by about .7 inch and which are secured to the upper by four metal rivets on each side.

Regarding Styles 3622-1 and 3618-1, you describe them as follows:

"#3622-1: PU front & rear edges will about, 24 percent (12 percent x 2) Acrylic yarns decorations, 46 percent (1 percent + 1 percent + 42 percent + 1 percent + 1 percent) Metallic PVC: 30 percent (2.5 percent + 25 percent + 2.5 percent)

#3618-1: Polyester yarns are the background come out on surface be about 48 percent. Metallic PVC: 52 percent (included the flower's surface) Golden finished plastic flower (1 PCE) decoration."


The main body of the uppers of each are entirely covered by textile materials, i.e., textile threads; metalized yarns and strips, of Harmonized System (HS) heading 56.05, and strips of synthetic origin, of HS heading 54.04, since their "apparent widths" are far less than 5 millimeters. Note that the fact that some or all of these materials may consist chemically as 100 percent of plastic polymers does not prevent them from being textile materials instead of plastic materials.

The sidewalls for both styles, the flower decoration riveted only at its center to the upper of 3618-1, and the plastic edgings about .2 inch wide, on the upper of 3622-1 are all accessories and-or reinforcements (A-R).

Styles 3619-1, 3624-1, and 3626-1 have uppers of a 2-inch wide plastic strip attached to the bottoms by metal rivets and covered by a variety of plastic and textile ornamentation. Including the metal and textiles, these styles have uppers with an external surface area (ESAU) (including accessories and reinforcements) of not over 90 percent rubber or plastics.

The applicable subheading for styles 3622-1 and 3618-1 will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials (note that an accessory or reinforcement 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 not "Athletic" footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; in which the upper's external surface is still 50 percent or less leather even after every leather accessory and reinforcement present is included as part of the upper's external surface; which has open toes and open heels; and which is 10 percent or more by weight of rubber and-or plastics. The rate of duty will be 37.5 percent ad valorem.

The applicable subheading for Styles 3619-1, 3624-1 and 3626-1 will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics, but with uppers of which the ESAU is not over 90 percent rubber or plastics, of the slip-on type. The rate of duty be 37.5 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 Custom officer handling the transaction.


Jean F. Maguire

Previous Ruling Next Ruling

See also: