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NY A88496

October 28, 1996

CLA-2-64:RR:NC:3:346 A88496


TARIFF NO.: 6404.19.35

William Maloney
Rode and Qualey
295 Madison Avenue
New York, NY 10017

RE: The tariff classification of a textile upper sandal from China

Dear Mr. Maloney:

In your letter for Deckers, dated October 10, 1996, you requested a tariff classification ruling.

The sample, style Valkyrie, is a rubber or plastic soled sandal with an upper made primarily of textile webbing sewn to hook and loop materials as closures, together with a relatively small amount of plastic fittings and padding.

This sample item and its proposed method of production in China differs in no significant way from a previously ruled on sample sandal that you submitted and we responded to in our ruling letter NY A85804, dated July 30, 1996, which you specifically claim knowledge of. Since we are unable to identify any new question or area of uncertainty that you are asking us to address with respect to this second ruling request and sample, we see no reason to restate any of the details or conclusions already contained in NY A85804. We recommend, therefore, that you review that ruling, since it already provides all of the requisite classification advice you again seem to seek.

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 outer sole's external surface is predominately rubber and/or plastics; which is not "athletic" footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; in which the upper's external surface is still 50% or less leather even after every leather accessory and reinforcement present is included as part of the upper's external surface; which, inter alia, has open toes and open heels; and which is 10% or more by weight of rubber and/or plastics. The duty rate will be 37.5 percent.

You requested that we return your sample. It is being returned in a separate mailing.

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

A copy of the ruling 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 the ruling, contact National Import Specialist J. Sheridan at 212-466-5889.


Roger J. Silvestri

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