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NY 880716

CLA-2-64:S:N:N3D:346-T 880716


TARIFF NO.: 6404.19.35

Mr. William J. LeClair
Trans-Border Customs Services, Inc.
One Trans-Border Drive, P.O. Box 800
Champlain, N.Y. 12919

RE: The tariff classification of a beachcomber type sandal from Canada.

Dear Mr. LeClair:

In your letter dated November 19, 1992, on behalf of Genfoot Inc., you requested a tariff classification ruling.

The submitted sample, style # GC2504-BLK, is an open toe, open heel beachcomber type sandal, with a predominately textile upper, an EVA midsole and a rubber/plastic, cemented-on outer sole. The upper consists of 1 inch wide textile straps that pass across the toes and around the ankle and heel. These textile straps loop through plastic triangular shaped buckles that allow for the tightening and securing of the sandal to the foot by means of hook and loop closures.

The applicable subheading for this sandal 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; in which the external surface of the outer sole is predominately rubber and/or plastics; which is other than athletic footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; which lacks a foxing-like band almost wholly of rubber or plastics; 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.

Goods classifiable under subheading 6404.19.35, HTS, which have originated in the territory of Canada, will be entitled to a 22.5 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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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