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NY 882838

February 23, 1993

CLA-2-64:S:N:N8:JG-347 882838


TARIFF NO.: 6402.99.30

Ms. Ina L. Ateshkadi
Sears Merchandise Group
3333 Beverly Road
Hoffman Estates, Illinois 60179

RE: The tariff classification of footwear from Italy.

Dear Ms.Ateshkadi:

In your letter dated February 12 ,1993, you requested a tariff classification ruling.

Style 23892 is a woman's thong sandal with a rubber/plastic sole and an upper that has an external surface area of plastic, metal, and bone. Your laboratory report states that the percent of plastic, metal, and bone is 42, 36.5, and 20.7 respectively. Since the upper consists of three materials, classification is determined by the constituent material which has the greatest external surface area.

You have stated that this sandal will be imported in another color as style 23893.

The applicable subheading for style 23892 and style 23893 will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which not over 90 percent of the external surface area is plastic, with open toes or open heels. The rate of duty will be 37.5 percent ad valor em.

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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