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NY 894001

January 26, 1994

CLA-2-64:S:N:N8:346-T 894001


TARIFF NO.: 6405.90.90

Mr. Alan Lebowitz
Grunfeld, Desiderio, Lebowitz & Silverman 245 Park Ave.
New York, N Y 10167-0002

RE: The tariff classification of a woman's platform sandal from Taiwan or China.

Dear Mr. Lebowitz:

In your letter dated January 18, 1994, on behalf of your client, Candie's, you requested a tariff classification ruling.

The sample submitted, Style W006, is a woman's open toe, open heel platform sandal. You state that this sandal has an upper constructed of "natural raffia". It also has a cemented-on rubber/plastic outer sole.

From an examination of the sample, it is clear that the external upper material is not of vegetable fibers which have been spun to become a textile material. It is clearly made up of very thin layers of a "sheet material" which has been repeatedly folded over upon itself. From your description as "natural raffia", we take it that you are, in effect, claiming that this "sheet material" consists of strips cut from palm leaves of trees of the genus Raphia. The folded strips were then "plaited" to form the upper, not technically "woven". If this is not an accurate description of your material, then this ruling is not valid.

The applicable subheading for the this shoe, Style W006, will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately other than leather, composition leather, textile materials, or rubber and-or plastics; in which there is a line of demarcation between the sole and the upper; and which is not disposable footwear designed for one time use. The rate of duty will be 12.5 percent ad valorem.

We are returning the sample as you requested.

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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