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NY A84805

JUL.9 1996

CLA-2-64:RR:NC:TP:347 A84805


TARIFF NO.: 6402.99.18

Ms. Mary Berry
Polo International
Division of Elan-Polo
2501 Perimeter place Drive
Nashville, TN 37214

RE: The tariff classification of footwear from China.

Dear Ms. Berry:

In your letter dated June 12, 1996, you requested a classification ruling on a woman's plastic thong.

The shoe, which you identify as pattern FC346 is a plastic thong type sandal which has an upper attached to the sole by plugs. The sole is contoured to the foot and is of varying thickness. The upper is decorated with textile flowers which are secured to the upper by centrally located single rivets. The textile flowers are loosely attached appurtenances and therefore not considered when determining the material comprising the external surface area of the upper.

The applicable subheading for shoe submitted with this ruling request will be 6402.99.18, (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastic. The rate of duty will be 6 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890.


Roger J. Silvestri

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