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NY 809527




May 4, 1995

CLA-2-64:S:N:N8:347 809527

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18, 6402.99.30

Mr. Mark Breslow
Adidas America
541 N.E. 20th Avenue
Suite 207
Portland, OR 97232

RE: The tariff classification of footwear from Indonesia or China.

Dear Mr. Breslow:

In your letter dated April, 18, 1995, you requested a tariff classification ruling for two styles of men's sandals which you identify as Exhibit One and Exhibit Two.

The item which you refer to as Exhibit One is a men's sandal with open toe and heel. It has a rubber/plastic sole and an upper of rubber/plastic. The upper consists of side supports, a rear heel strap with a hook and loop closure and a mid-piece which covers the forefoot and is attached to the side supports by means of elastic straps. The sandal has a lace which can be tightened to secure the foot within the sandal. All components constituting the upper are of the same plastic material which is brushed to simulate the appearance of suede.

The applicable subheading for this shoe will be 6402.99.18, Harmonized Tariff Schedule of the United States (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 is rubber or plastic. The general rate of duty will be 6 percent ad valorem.

The item which you refer to as Exhibit Two is constructed identically with exhibit one, except for the mid-piece which in this model is of textile material.

The applicable subheading for this shoe will be 6402.99.30 (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, having uppers of which not over 90 percent of the external surface area is rubber or plastic, footwear with open toes or heels. The applicable rate of duty will 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 Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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