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NY 880301

CLA-2-64:S:N:N3D:346-T 880301


TARIFF NO.: 6405.90.90

Ms. Yvonne Sherri Lopez
AFI (California) Inc.
249 East Ocean Blvd., Suite 900
Long Beach, CA 90802

RE: The tariff classification of a woman's sandal from Spain.

Dear Ms. Lopez:

In your letter dated November 9, 1992, on behalf of Pacesetter Importers Inc., you requested a tariff classification ruling.

The submitted sample, style #3014-2, is a woman's open toe, open heel sandal with an upper that has an external surface of woven natural raffia. It also has a 3 inch high, wedge shaped platform bottom (that is wrapped with raffia) and a cemented-on leather outer sole with a rubber heel tap.

The applicable subheading for this sandal 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 or textile materials; in which there is a line of demarcation between the sole and the upper; and which is other than disposable footwear that is designed for one time use. The rate of duty will be 12.5 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.


Jean F. Maguire

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