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NY B89590

September 18, 1997



TARIFF NO.: 6402.99.18

Robert Glover
Vice President, Import
Coppersmith Inc.
2041 Rosecrans Avenue
El Segundo, CA 90245

RE: The tariff classification of footwear from China

Dear Mr. Glover:

In your letter dated September 11, 1997 you requested a tariff classification ruling on behalf of your client, Impo International.

The sample provided is of a woman's sandal with open toe and heel. The upper is one molded piece of plastic; the sole, also of plastic, is attached to the upper with adhesive.

The applicable subheading for the footwear will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics; other than sports footwear, zoris, footwear with a protective metal toe-cap, or footwear covering the ankle; footwear having uppers of which over 90% is rubber or plastics, including accessories and reinforcements; other than footwear made on a base of wood or of cork; other than sandals of plastic, produced in one piece by molding. The rate of duty will be 6%.

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.


Lewellyn Robison
Port Director

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